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OECD: Qatar signs BEPS multilateral instrument

OECD: Qatar signs BEPS multilateral instrument

The Organisation for Economic Cooperation and Development (OECD) today announced that Qatar has signed the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (BEPS)—also referred to as the “multilateral instrument” (MLI).


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The MLI allows jurisdictions to integrate results from the BEPS project into their existing networks of bilateral tax treaties. The MLI is to be effective 1 January 2019 for the first 47 tax treaties concluded among 15 jurisdictions that have already deposited their acceptance or ratification instrument.

As noted in today’s OECD release, the MLI is a leading instrument for updating bilateral tax treaties and reducing opportunities for tax avoidance by multinational enterprises (MNEs). There are MLI measures addressing hybrid mismatch arrangements, treaty abuse, and strategies that MNEs may attempt to use to avoid the creation of a “permanent establishment.”

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