10. Future of the MLI
With more than 80 countries that signed the MLI this instrument is a milestone in…
Part of this future for many signatories still is the ratification of the MLI. For…
But even beyond ratification there might be changes in the future. Parties are free…
Article 31 of the MLI provides for the establishment a conference of the parties…
This body has an important role to play. It may decide on questions arising from…
The ongoing discussion on taxing the digital economy could be an area that requires a MLI 2.0. Multiple aspects of a digital tax interfere with tax treaties. There is no single solution envisaged as far as recent discussion at EU or OECD level is concerned given the diversity of country’s views. However, politicians create a lot of pressure to arrive at a solution. This is almost the same situation we had at the beginning of the BEPS project. It is the political pressure that sometimes paves the way to consensus. Once we arrived at a solution in this area, a mechanism to implement treaty related changes is already available – it is again the Multilateral Instrument 2.0…
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