International Tax & the New Multilateral Instrument - A Guide for Advisors

Introduction

The new Multilateral Instrument was a key recommendation of the Base Erosion and Profit Shifting project and is intended to counteract 'treaty-shopping' and other arrangements designed to exploit tax treaties or to achieve double non-taxation.

Once ratified, it will amend over 1000 tax treaties and will be an essential point of reference for all international practitioners.

What You Will Learn

This webinar will cover the following:

• Background: problems identified in the BEPS report
• What is in the Instrument:
• Minimum standards
• Other measures
• Specific anti-avoidance measures
• Who has signed and how does it work?
• How do you apply it in practice?

This webinar was recorded on 21st September 2017