The ATO has a page on its website dealing with the Multi-lateral Instrument (MLI) – introduced by the OECD ‘base erosion and profit shifting’ (BEPS) initiative to quickly change bi-lateral ‘double tax agreements’ (DTA‘s) around the world to deal with various tax issues as they arise. They last modified this page on 22 October 2020, to update the various DTA’s Australia has with other nations, where the ‘synthesised’ text (from the MLI modifications) have been prepared (see end of details set out below).

See below for further details.

[Tax Month – October 2020]

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