Download or read book The Multilateral Instrument : Outline of Its Provisions [Part 2]. written by T.S. Bissell and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the second in a series of articles that examine in detail the provisions of the Multilateral Instrument (MLI) that was drafted by the OECD from 2015 to 2017, and which as of today has been signed by more than 90 countries and is resulting in modications to more than 1,100 bilateral income tax treaties. This article outlines the substantive provisions of the MLI, with particular reference to the U.S. Treasury's 2016 model income tax treaty (and, in some instances, the 2017 OECD and UN model tax treaties).