
BEPS Action 15 - MLI: Country Implementation Summary
February 18, 2021
Overview of countries that intend to sign on, or have already signed on the OECD's BEPS Action 15 Multilateral Instrument
News and updates from KPMG LLP (KPMG) on U.S. income tax treaties and the Organisation for Economic Co-operation and Development's (OECD's) Multilateral Instrument (MLI)
This article covers:
The following articles by KPMG Tax professionals were published by Tax Analysts in Tax News International. The articles provide flowcharts to assist practitioners in determining a company's eligibility for treaty benefits under the limitation on benefits provisions of the specific U.S. income tax treaties and, where applicable, in determining eligibility for a 0 percent withholding tax rate on cross-border intercompany dividend payments to the company.
February 18, 2021
Overview of countries that intend to sign on, or have already signed on the OECD's BEPS Action 15 Multilateral Instrument