Contents
Terms and abbreviations
Chapter 1 - Background
Chapter 2 - The multilateral instrument and how it will amend our DTAs
- Structure of the multilateral instrument
- Operation of substantive provisions of the multilateral instrument
Chapter 3 - How the multilateral instrument provisions will address BEPS concerns
Chapter 4 - Implementation and entry into effect
- Signature and ratification
- Entry into force
- Entry into effect for a specific Covered Tax Agreement
- Notification of entry into effect for specific Covered Tax Agreements
- Domestic law changes
- Consolidated versions of DTAs