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This paper focuses on the finer nuances of the MLI and its increasing significance for cross-border businesses.
It discusses about the key constituents of an MLI, how it is essentially structured, its relationship with the existing tax treaties, the potential challenges which businesses may face and readiness of the businesses to deal with it.
This article was self-published by the author on https://www.academia.edu in the year 2019.
Please click on the below link to access the same.
https://www.academia.edu/41561330/Multilateral_Instrument_Panacea_for_tax_ailments
Image credits: https://www.flickr.com/photos/oecd/34773924580/in/album-72157681589700163/