The OECD Multilateral Convention: Pathway to a Single Model Tax Convention?

Research output: Contribution to journalArticleProfessional


On November 24th 2016, the OECD released its long awaited Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("MLI"), as well as the explanatory statements on the Convention. The MLI marks the definitive push towards the acceptance, by OECD member and non-member countries, of the work developed in the BEPS Action Plan and the final reports delivered in 2015.
Original languageEnglish
Pages (from-to)24-25
JournalFIRM Fiscaal Studentenblad
Issue number2
Publication statusPublished - Feb 2017

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