Multilateral Instrument (MLI)
The multilateral instrument (MLI) implements the treaty related anti-tax avoidance measures of the BEPS project in bilateral tax treaties.
A highly innovative aspect of the BEPS project, the MLI allows for the relatively rapid inclusion in existing bilateral tax treaties of measures against treaty shopping, artificial avoidance of the PE status and hybrid mismatches, as well as improvements of the dispute resolution mechanism. The MLI currently covers 94 jurisdictions, including the Netherlands, Belgium, Luxembourg and Switzerland. As from 1 January 2020 the MLI affects multiple Covered Tax Agreements and its scope of application is expanding rapidly. It will have a substantial impact on more than 1,500 existing bilateral tax treaties.
Our team of experts closely monitors all developments related to the MLI.
Charlotte KièsPartner Tax adviser
Charlotte Kiès, tax adviser, is a member of the International Tax Services practice group in our Amsterdam office. She is also a member of the Latin America region team as well as the Spain & Portugal region team, the Energy team, the multilateral instrument (MLI) team and the Digital Taxation team.T: +31 20 578 51 67 M: +31 6 51 88 31 32 E: [email protected]
Fabian SutterPartner Attorney at law, Swiss certified tax expert
Fabian Sutter, attorney at law and Swiss certified tax expert, is a partner in our Zurich office. He focusses on Swiss and international taxation, in particular corporate reorganizations and restructurings, M&A, financing and capital market transactions, transfer pricing, private equity, real estate transactions as well as tax litigation.T: +41434346700 E: [email protected]