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International Tax ADVISORY: Impact of the Multilateral Instrument of U.S. Taxpayers

July 14, 2017 By Edward Tanenbaum and Stefanie Kavanagh

Nearly 70 countries have signed the OECD’s multilateral instrument – but the U.S. isn’t one of them. Our International Tax Group takes stock of how the MLI will prevent base erosion and profit shifting (BEPS) and what it all means for U.S. companies.

  • What is the multilateral instrument?
  • Why didn’t the U.S. sign it?
  • How will it impact U.S. multinationals?

Read the complete advisory here.

Filed Under: International Tax Advisory Tagged With: Action 14 initiative, Action 15, base erosion and profit shifting, BEPS, cross border tax disputes, Department of State, Department of Treasury, international tax, limitations on benefits, mandatory binding arbitration, MLI, model tax treaty provision, multilateral instrument, OECD, PPT, principal purpose test, Senate, Treasury Department

About Edward Tanenbaum

Edward Tanenbaum is co-chair of the firm’s Federal & International Tax Group and a member of the firm’s Global Resources & Strategies Committee. Mr. Tanenbaum’s practice consists primarily of planning and structuring tax efficient solutions for cross-border business transactions and investments by foreign multinational corporations and high-net-worth individuals.

[Read Bio]

About Stefanie Kavanagh

Stefanie Kavanagh is an associate in the Federal & International Tax Group. She focuses her practice on tax planning and structuring for domestic and international business entities as well as matters relating to real estate investment trusts.

[Read Bio]

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