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ASPAC and the Multilateral Instrument

ASPAC and the Multilateral Instrument

KPMG Australia has released a report explaining the MLI and focusing on the Asia-Pacific region ‘ASPAC and the Multilateral Instrument'.

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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is a mechanism to change swiftly existing tax treaties in line with recommendations made in the BEPS project and was signed by 67 jurisdictions on 7 June 2017.

This report includes the following:

  • List of matched Covered Tax Agreements
  • List of provisional MLI positions chosen by the Asia-Pacific countries
  • Brief explanation of each provision of the MLI
  • Future process and what needs to be done

KPMG Japan e-Tax News No.136

e-Tax News

© 2021 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. © 2021 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.


For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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