Interpretation under the Multilateral Instrument (MLI) – Part Two

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.

Interpretation under the Multilateral Instrument (MLI) – Part Two

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

24 August 2025

Issue

Bulletin for International Taxation 2025 (Volume 79), No. 8

DOI

https://doi.org/10.59403/2qkhqk9

Document

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This article, the second of a two-part series, focuses on specific aspects of MLI interpretation, including the Explanatory Statement and Opinion of the Conference of the Parties, the BEPS Action Reports, the 2017 OECD Commentaries and future amendments, the impact of reservations and language issues.

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Interpretation under the Multilateral Instrument (MLI) – Part Two