Conference of the Parties | International Taxation: OECD/G20 BEPS Action

Published opinions of the Conference of the Parties, issued under Article 32(2) of the MLI

Opinion on Entry into effect under Article 35(1)(a), issued on 25 March 2021
Opinion on Interpretation and Implementation Questions, issued on 20 May 2021
Opinion on Implementation of Article 16 of the MLI (Mutual Agreement Procedure), issued on 30 September 2021
Opinion on Application of the entry into effect of Part VI (Arbitration) and Article 36(1)(b) and (2) of the MLI, issued on 30 September 2021

Explanatory Statement to the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent BEPS [read]

Legal notes on the functioning of the MLI under Public international law [read]

Vienna Convention on the Law of Treaties 1969 [read]

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