Interpretation under the Multilateral Instrument (MLI) – Part One

Journal
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.
International; OECD
Bulletin for International Taxation 2025 (Volume 79), No. 6/7
Format/Price
JournalUSD 45

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.