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24 July 2018 / news

The Timing and Impact of the MLI

The MLI project of the OECD has reached an milestone; due to the entry into force of the MLI for the five frontrunner jurisdictions on 1 July 2018.

European Commission scrutinises competition issues in bank loan syndication

Being one of the most revolutionary aspects of the BEPS project, the MLI will modify a large number of existing bilateral tax treaties by including anti-tax avoidance measures developed in the BEPS project. When is the MLI a reality? And for what countries and tax treaties? And what does this mean in practice?

Lukkien, M., & De Gier, H. (2018). The Timing and Impact of the MLI—Countries’ Perspective. Tax Planning International European Tax Service Bloomberg BNA, 1-5. 

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