Baina is a new entry this year
Mohammed Amine Baina, a Belgian-educated Moroccan, has held
a variety of roles during his illustrious career to date,
including head of international cooperation at the Moroccan
Ministry of Finance's Department of Taxation as well as various
divisional director positions within the department.
He has been actively involved in UN Tax Committee meetings
as well as meetings of the OECD Global forum on taxation for
years and this active role continued during 2015 when, on May
27, Baina was appointed to the ad hoc group for the
development of a multilateral instrument.
The objective of the multilateral instrument being drafted
by Baina and his peers is to achieve the coordinated,
consistent and swift modification of tax treaties, without
replacing or superseding them.
The Moroccan is a vice chair of the group, along with fellow
Global Tax 50 entrants Liao Tizhong from China and Kim
Jacinto-Henares from the Philippines. Another entrant, the UK's
Mike Williams, is the group's chairman.
The ad hoc group comprises 94 members from OECD and
G20 countries, developing countries and non-OECD/non-G20
economies, all participating in the work on an equal footing,
and Baina's Moroccan roots ensure the group will be keeping the
interests of developing countries at heart.
Like many other BEPS action items, nothing like this
– creating a multilateral instrument – has
been attempted before and those involved have acknowledged the
challenges that Williams, Liao, Jacinto-Henares and company
face in steering the ad hoc group through its
"The first challenge is that the multilateral instrument
will need to modify a wide range of tax treaties. While the
BEPS work produced agreed changes to the text of the OECD Model
Tax Convention, existing treaties do not necessarily follow
that language," say Jesse Eggert and Evelyn Lio, senior
advisers at the OECD involved in the Action 15 work. "A large
part of the work on the multilateral instrument will involve
converting the Model language into language that can accomplish
its intended purpose regardless of the language of existing tax
"The provisions of the instrument will also need to make
clear which provisions of existing treaties are intended to be
modified and which are not, so that the instrument can modify
and supersede old provisions where intended, but avoid
modifying provisions that are outside of its intended scope,"
they add, saying that the instrument will need to describe its
relationship with existing provisions in ways that provide
legal certainty without the need to spell out the individual
impact on each of the thousands of treaties to be potentially
The inaugural meeting of the multilateral instrument ad
hoc group took place in November and, with the group
aiming to conclude the development of the instrument in 2016,
Baina and his colleagues are set for another busy year, and one
in which their influence on international taxation is set to
increase even further.