The OECD announced that on 24 November 2016, the members of the ad hoc Group on the Multilateral Instrument implementing BEPS measures concluded the negotiations on the text of the Multilateral Convention.  More than 100 jurisdictions signed the multilateral instrument, including most European countries, the United States, Australia, Canada, Brazil, China, Russia, and India, to name but a few.

[Reference: OECD Multilateral Convention to amend more than 2000 double tax treaties 28.11.2016]

See [Reference: OECD http://oecd.org 28.11.2016] EXPLANATORY STATEMENT TO THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

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