Goedkeuring van het op 24 november 2016 te Parijs tot stand gekomen Multilateraal Verdrag ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving (Trb. 2017, 86, en Trb. 2017, 194)

This procedure concerns the approval of a multilateral treaty designed to prevent base erosion and profit shifting (BEPS). It aims to stop multinational companies from using gaps in tax rules to artificially shift profits to low-tax jurisdictions, ensuring that taxes are paid where the actual economic activity occurs. This affects multinational corporations and international tax agreements. It updates existing bilateral tax treaties to include stronger anti-abuse measures and more transparent reporting requirements.