The Multilateral Instrument and tax treaties – an update

Denis Larkin provides an update on the Australian tax treaties impacted by the Multilateral Instrument, what synthesised texts are and the treaties the Australian Taxation Office (ATO) has prepared these for.

It has now been two years since Australia, along with many other nations, signed The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). With the MLI now in force for Australia’s Double Tax Agreements (“DTAs”), it is worth taking stock of how the adoption of the MLI is impacting Australia’s DTAs.Not surprisingly, the impact on a particular treaty will require a careful understanding of both Australia and our treaty partners’ posi...

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Authors: Denis Larkin

Published Date: 18 June 2019