This article is written through an “operational” lens for those considering the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) developed by the Organisation for Economic Co-operation and Development (OECD). The objective is to lay the foundation for a step-by-step user guide, and it is not intended to be a comprehensive article on each of the MLI provisions and Ireland’s implementation of it.1
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