- International Taxation
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Multilateral Instrument
- Article 1 - Scope of the Convention
- Article 2 - Interpretation of Terms
- Article 3 - Hibrid Mismatches
- Article 5 - Method of Elimination of Double Taxation
- Article 6 - Purpose of a Covered Tax Agreement
- Article 7 - Prevention of Treaty Abuse
- Article 9 - Capital Gains
- Article 16 - Mutual Agreement Procedure
- Article 12 - 15 Artificial Avoidance of P.E. Status
- Article 23 - Type of Arbitration Process
- Article 35 - Entry into effect
- BEPS Actions
- Inclusive Framework
- Bilateral Treaties
- Articles Sharing
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