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Tax Policy

05 Cabinet paper Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base E

05-3 - Annex A – Text of the Multilateral Instrument

Document number 05-3
Date 18 April 2017
Type Cabinet paper attachment
Title Annex A – Text of the Multilateral Instrument
Description

Attached to the Cabinet paper Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting: Approval for Signature and Ratification in two areas:

  • Annex A to the Cabinet paper
  • Annex A to the National interest analysis, which is attached to the Cabinet paper as Annex D

Annex A – Text of the Multi Lateral Instrument

The text of Multilateral Instrument is available on OECD’s website at http://www.oecd.org/tax/treaties/multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.htm