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.
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.
Helen de GierAssociate Tax adviser
Helen de Gier, tax adviser, is a member of the International Tax Services practice group in our Amsterdam office. She focuses on a wide variety of international tax matters, with an emphasis on Dutch corporate income tax and dividend withholding tax.T: +31 20 578 53 06 M: +31 6 10 89 76 06 E: email@example.com