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Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI)

Organisation for Economic Co-operation and Development (OECD) · published 2016-11-24 · last amended 2016-11-24
A legally binding multilateral treaty adopted by 100+ jurisdictions that simultaneously modifies thousands of bilateral tax treaties to implement BEPS anti-avoidance measures (hybrid mismatches, treaty abuse, permanent establishment, dispute resolution), in force since 1 July 2018.
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AI Failures: Hallucination and Blind Spots Shape
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