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Opinions of the Conference of the Parties to the BEPS MLI

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/topics/sub-issues/beps-multilateral-instrument/opinions-of-the-conference-of-the-parties-to-the-beps-mli.html
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In accordance with Article 31(1) of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI), the Conference of the Parties to the BEPS MLI is responsible for taking any decisions or exercising any functions as may be required or appropriate under the provisions of the BEPS MLI.
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