Impact of the Implementation of Multilateral Convention on Tax Treaty by the Adoption of Organization for Economic Co-operation and Development (OECD) in collaboration with the G02 countries on Base Erosion and Profit Shifting (BEPS)

Title of Research: Impact of the Implementation of Multilateral Convention on Tax Treaty through The Adoption of Organization for Economic Co-operation and Development (OECD) in collaboration with the G20 countries on Base Erosion and Profit Shifting. Research Importance: How to fight tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax based on Multilateral Instrument, MLI Convention to preserve the role of bilateral income tax agreements in eliminating double taxation worldwide Base Erosion and Profit Shifting (BEPS) through The Adoption of Organization for Economic Co-operation and Development (OECD) in collaboration with the G20 countries. Research Objective: The abuse of tax treaties is an important source of base erosion and profit shifting (BEPS). The MLI helps the fight against BEPS by implementing the tax treaty-related measures developed through the BEPS Project in existing tax treaties in a synchronized and efficient manner. These measures prevent treaty abuse, improve dispute resolution, prevent the artificial avoidance of permanent establishment status and neutralize the effects of hybrid mismatch arrangements. Research Problem: Tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax (BEPS).