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Multilateral Agreement Principal Purpose Test

Bennett Jones LLP

Tax Treaty Benefits Threatened as Canada Completes Ratification of OECD's Multilateral Instrument

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On August 29, 2019, Canada completed its domestic ratification of the OECD-sponsored Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). As noted in our...more

Bennett Jones LLP

New Ratifications of the OECD's Multilateral Instrument Put Canadian Resource Holding Structures at Risk

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Tax-efficient holding structures commonly used by multinational enterprises and private equity firms investing in the Canadian resource sector could soon become subject to anti-treaty shopping measures contained in the...more

White & Case LLP

Belgian draft law ratifying the MLI: A new paradigm in international tax law

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On February 4th, 2019, the Belgian government released a draft law ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention") and the...more

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