Assessing the Impact of the OECD’s Multilateral Instrument on China’s Tax Treaties (2017-2022)

Abstract

This article examines China’s stance towards the OECD’s “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” (the MLI) (2017) regarding the ratification process. It also considers the effects of the MLI on the related provisions in China’s existing tax treaties.