Rising to the challenge

Reducing tax treaty abuse and clamping down on base erosion and profit shifting by multinational companies are the objectives at the core of a new OECD multilateral tax treaty that is the first of its kind to propose changes to multiple existing treaties. Corina Laudato, head of Argentina’s Mitrani Caballero Ojam & Ruiz Moreno’s tax practice, comments on the consequences for tax practitioners

Rising to the challenge

In the words of Organisation for Economic Co-operation and Development (OECD) secretary-general José Ángel Gurría Treviño, the new multilateral tax treaty implemented by the OECD and G20 marks a turning point in tax treaty history. The OECD describes the agreement, known as MLI, as the result of a “successful collective negotiation representing a significant efficiency gain by achieving thousands of modifications while saving decades of negotiations”.

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