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How the MLI is impacting Australia’s tax treaties: Part 1

Denis Larkin reviews the mandatory articles in the Multilateral Instrument that are impacting Australian tax treaties.

Fourteen of Australia’s 32 tax treaties have now been modified as a result of Australia and other jurisdictions ratifying The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument or MLI). The MLI allows jurisdictions to promptly modify their tax treaties with the aim of reducing multinational tax avoidance and address base erosion and profit shifting (BEPS) and represents Action Item 15 in the OECD BEPS Action Pl...

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Authors: Denis Larkin

Published Date: 13 August 2019

 

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