review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it … started to impact tax treaties of jurisdictions that have ratified it. …

This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax … treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content … of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base …

Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to … develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures …

efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …