How does the MLI help the fight against base erosion and profit shifting (BEPS)?

Abuse of tax treaties is an important source of base erosion and profit shifting (BEPS). The MLI helps the fight against BEPS by implementing the tax treaty-related measures developed through the BEPS Project in existing bilateral tax treaties in a synchronised and efficient manner. These measures will prevent treaty abuse , improve dispute resolution , prevent the artificial avoidance of permanent establishment status and neutralise the effects of hybrid mismatch arrangements .