SAICA submission on Multilateral Instruments
Summary
SAICA comments on the proposed implementation of Multilateral Instrument which has been formulated by the Organisation for Economic Co-operation and Development with the purpose of preventing base erosion and profit shifting through tax treaty abuse.
| Author | David Warneke - Chairperson: SAICA National Tax Committee Pieter Faber - SAICA Senior Executive: Taxation |
|---|---|
| Division | Tax |
| Keywords | SAICA OECD Model Tax Convention BEPS Multilateral Instrument |
| Categories | Transfer Pricing |
| Date | 9 July 2019 |
| File |