top of page

C4. BEPS multi-lateral instrument

- Signatories and their derogations/reservations

 

See OECD website. Derogations and reservations are usually set out in the instrument of ratification.

​

 © 2025 by Michael Firth KC, Gray's Inn Tax Chambers

This website does not give legal advice. Users use it at their own risk.

ChatGPT Image Apr 2, 2026, 08_27_56 AM_edited.jpg
bottom of page