OECD-BEPS-Webcast-26-May

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THE MULTILATERAL INSTRUMENT
Multilateral Instrument • Focus is on feasibility of use of a multilateral instrument • To address treaty-based <strong>BEPS</strong> issues efficiently while respecting sovereign autonomy in tax matters and preventing uncertainty • Multilateral Instrument is not only feasible but also desirable (numerous benefits, also for developing countries) • Targeted instrument that coexists with bilateral tax treaties • Negotiation through an International Conference and ratification pursuant to national laws • Report and technical annex to the G20 Finance Ministers in September 2014 25
Page 1 and 2: LIVE WEBCAST UPDATE ON BEPS PROJECT
Page 3 and 4: Join the discussion Ask questions a
Page 5 and 6: The BEPS Project Coherence Hybrid M
Page 7 and 8: Stakeholders’ input Total comment
Page 9 and 10: Developing countries’ input ‣ B
Page 11 and 12: Discussion Draft and Public Consult
Page 13 and 14: HYBRID MISMATCH ARRANGEMENTS
Page 15 and 16: PREVENTING TAX TREATY ABUSE
Page 17 and 18: Next steps Redraft of treaty abuse
Page 19 and 20: Update • Public releases: - 6 Jun
Page 21 and 22: TRANSFER PRICING DOCUMENTATION & CB
Page 23: Status • Consensus in WP6 that th
Page 27 and 28: Next Steps ‣ Internal • Working
Page 29 and 30: Join the discussion Ask questions a

OECD-BEPS-Webcast-26-May

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