Interpretation under the Multilateral Instrument (MLI) – Part One

Journal
Author
Pötgens, F.P.G.; Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Maisto, G.; Miyatake, T.; Nikolakakis, A.; Raad, C. van; Schönfeld, J.; Vann, R.J.; Wiman, B.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2025 (Volume 79), No. 6/7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article, the first of a two-part series, explores the functioning of the MLI, its current design and the status of the synthesized texts. It deals with the interpretation rule of the MLI and its relationship with the interpretation rules of the Vienna Convention on the Law of Treaties.