OECD: Multilateral Instrument to Implement Tax-Treaty BEPS MeasuresPar Robert Robillard - 1 juin 2016
This blogpost originally appeared on rbrt.ca.
The OECD has just released a new discussion draft pertaining to the multilateral instrument to implement the tax-treaty related BEPS measures.
The OECD explains:
« The Request for Input outlines the background and purpose of the multilateral instrument and describes briefly the technical issues arising from its development, including the issues to be considered in the context of the optional provision on MAP arbitration. Commentators are invited to respond to the specific questions included in the request for input, as well as other technical issues that may arise from implementing the treaty-related BEPS measures in the context of the network of existing bilateral tax treaties.
Comments and input should be sent by e-mail no later than 30 June 2016 to email@example.com in Word format. Please note that all comments received will be made publicly available. Comments submitted in the name of a collective “grouping” or “coalition”, or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting. »
The 5-page draft is available here: http://www.oecd.org/tax/treaties/BEPS-Discussion-draft-Multilateral-Instrument.pdf
The library on BEPS and Transfer Pricing is available here.
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