MLI Rewiring Of Global Treaty Networks Sets A Disturbing Precedent

A dramatic change in international tax law is underway, one which since 2016 is altering the dense network of over 4,100 bilateral tax treaties (double taxation and information exchange agreements) through a complex international treaty – the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) – that changes the terms of the bilateral treaties without “amending” each individually.

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