Structure of the Multilateral Instrument (the MLI) [read]

 

Structure and Contents of the MLI [read]

The Multilateral Instrument (the MLI) consists of the following parts:

  • Preamble
  • Part I - Scope and interpretation of terms (Articles 1 and 2);
  • Part II - Hybrid mismatches (Articles 3 to 5);
  • Part III - Treaty abuse (Articles 6 to 11);
  • Part IV - Avoidance of permanent establishment status (Articles 12 to 15);
  • Part V - Improving dispute resolution (Articles 16 and 17);
  • Part VI - Arbitration (Articles 18 to 26);
  • Part VII - Final provisions (Articles 27 to 39)

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

 


 

Vienna Convention on the Law of Treaties, 23 May 1969 [read]