The OECD’s Multilateral Instrument

This August 2017 special report highlights Bloomberg Tax’s unique coverage of the OECD’s multilateral tax treaty instrument (MLI). During the next couple of years, the MLI will make significant changes to over 1,000 bilateral tax treaties. Tax treaties provide certainty to multinational companies regarding their worldwide tax liability and allocate taxing rights between jurisdictions, thus reducing a group’s risk of double taxation.

Sixty-eight nations, with the notable exception of the U.S., who came to Paris June 7, 2017 to sign the MLI are now embarking upon ratifying the instrument. The following articles provide unique insights into the significance of the MLI for the world’s multinationals, including perspectives from former OECD officials and a current Siemens AG tax official.

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