OECD Issues Additional Guidance on BEPS Multilateral Instrument

Following the signing ceremony for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) held 7 June 2017 ({News-2017-06-08/T/2- previous coverage}), the OECD has issued additional guidance to clarify the application of the BEPS MLI, including:

• An Information Brochure;
• Frequently Asked Questions on the MLI; and
• An MLI Application Toolkit.

The brochure provides general information on the MLI and the signing ceremony, the FAQ provides answers to genera…