MLI Made Easy is the first self-contained book that explains the genesis of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) , the way MLI operates and its application on Double Taxation Avoidance Agreements. MLI provides an innovative approach to enable countries to swiftly modify their bilateral tax treaties in order to implement measures developed in the course of the BEPS Project. MLI, the first successfully concluded multilateral tax treaty, provides jurisdictions with the tools to ensure that profits are taxed where economic activities generating the profits are performed, while at the same time giving businesses greater certainty. The book provides a complete grasp of this swift but complex modification process of tax treaties with an abundance of practical examples, diagrams, and flowcharts in a manner that is simple and easy to understand.
