2018

BEPS multilateral instrument " Now a reality

Source: New South Wales

Published Date: 19 Sep 2018

 

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This paper covers:

  • introducing the MLI
  • applying the MLI to a particular double tax treaty
  • post ratification events
  • post-MLI treaty interpretation and application
  • MLI key measures overview
  • adoption of the MLI by Australia
  • Australia's double tax treaties impacted by the MLI
  • MLI status around the world
  • some looming MLI issues.

Individual Session

BEPS multilateral instrument - Now a reality

Author(s): Isabelle Mac Innes , David Watkins

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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