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BEPS Multilateral Instrument

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/beps-multilateral-instrument.html
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The Multilateral Instrument (BEPS MLI) offers concrete solutions for governments to close loopholes in international tax treaties by transposing results from the BEPS Project into bilateral tax treaties worldwide. The BEPS MLI allows governments to implement agreed minimum standards to counter treaty abuse and to improve dispute resolution...
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