Arbitration under the OECD Multilateral Instrument: Reservations, Options and Choices
Journal
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 10
Document
Seventy states have signed the Multilateral Instrument (MLI). Part VI includes a mandatory and binding arbitration procedure for those issues that remain unresolved after two years under the mutual agreement procedure. This article considers the implications for the 26 states that to date have opted for Part VI.