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.