Faithin Omaha eBook Collection

Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to mod

This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop

Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument t