Multilateral instrument on BEPS

In this 13-minute video Jonathan Schwarz explains why the multilateral instrument has been introduced, what it's designed to achieve and how it will affect bilateral treaties.

Topics covered:

  • The purpose of the OECD multilateral instrument
  • How double tax treaties will change
  • The innovative legal mechanisms involved
  • The minimum standard to prevent treaty abuse
  • The new definition of 'permanent establishment'
  • Improved dispute resolution mechanisms
  • Timelines for the instrument's adoption


Date:Published Friday 16 June 2017
Duration:0.25 hours
CPD hours:0 hours

Jonathan Schwarz

Temple Tax Chambers

 
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