The Effectiveness of the Multilateral Instrument in Amending the Bilateral Treaty Network: (On) the Measure of Multilateral Success

Journal
Vergouwen, T.M. (Mees); Broekhuijsen, D.M.; Reijnen, J.J.H.
International; OECD
Bulletin for International Taxation 2023 (Volume 77), No. 4
Format/Price
JournalUSD 45

In this article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI). Their analysis finds that there are 79 parties to the MLI and that the MLI covers 1,231 tax treaties and that the OECD currently overreports the effectiveness of the MLI.