Opinion Statement FC 15/2014 on Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (BEPS Action 15)

This is an Opinion Statement on Developing a Multilateral Instrument to Modify Bilateral Tax Treaties (BEPS Action 15), prepared by the CFE Fiscal Committee and submitted to the OECD in December 2014. Action 15 (a multilateral instrument to modify bilateral tax treaties): CFE Opinion Statement 15/2014 of 19 December.