OECD Multilateral Instrument: The New Era in International Tax Law

  • Bartosz BACIA OECD Corporate Governance Committee, LLM candidate at the University of London, United Kingdom
  • Patryk TOPOROWSKI Polish Institute of International Affairs. PhD candidate at the Warsaw School of Economics, Poland


The Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is one action by the OECD to address tax-base erosion and profit shifting (BEPS), i.e., double non-taxation or strategies consisting of artificially shifting profits to low-tax locations where there is no substantial economic activity and at the same time, very little corporate tax being paid. MLI aims to modify bilateral double-taxation agreements. It is an international agreement that modifies, in an umbrella manner, the relevant provisions of bilateral double-taxation agreements. Standard clauses contained in the MLI should replace, modify or supplement the relevant clauses in bilateral agreements. MLI marks a new opening in international tax law, offering for the first time the ability to harmonize the rules governing cross-border taxation.


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How to Cite
BACIA, Bartosz; TOPOROWSKI, Patryk. OECD Multilateral Instrument: The New Era in International Tax Law. Journal of Advanced Research in Law and Economics, [S.l.], v. 9, n. 2, p. 386-395, mar. 2018. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/2458>. Date accessed: 22 mar. 2023. doi: https://doi.org/10.14505//jarle.v9 2(32).03.