Countries disagree on advantages of MLI ‘synthesised texts’

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Countries disagree on advantages of MLI ‘synthesised texts’

November 23 2018
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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.

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