OECD releases discussion draft on the multilateral instrument to implement the tax-treaty related BEPS measures

The OECD has published a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures.

The discussion draft outlines the background and purpose of the multilateral instrument and describes briefly the technical issues arising from its development, including the issues to be considered in the context of the optional provision on MAP arbitration. Commentators are invited to respond to the specific questions included in the request for input, as well as other technical issues that may arise from implementing the treaty-related BEPS measures in the context of the network of existing bilateral tax treaties.

A public consultation meeting on the multilateral instrument will be held in Paris at the OECD Conference Centre on 7 July 2016.

Read more here: http://www.oecd.org/tax/treaties/BEPS-Discussion-draft-Multilateral-Instrument.pdf