Copying and distributing are prohibited without permission of the publisher

Countries disagree on advantages of MLI ‘synthesised texts’

23 November 2018

Jurisdictions are beginning to create ‘synthesised texts’ to help taxpayers understand how the OECD’s multilateral instrument (MLI) interacts with bilateral double tax treaties, but some believe they do not offer the legal clarity taxpayers seek and risk future disputes.



The article you are trying to view is locked content, available only to subscribers and current trialists.





International Correspondents