In particular, the Conference of the Parties may:

• address any question arising as to the interpretation or implementation of the Convention, in accordance with Article 32 of the MLI;
• consider any proposed amendment to the MLI in accordance with Article 33(2) of the MLI; and
• act as a forum to exchange information on the practical implementation of the MLI.

When it addresses questions arising as to the interpretation or implementation of the MLI, the Conference of the Parties may adopt opinions relating to such questions.

Further information on the background and legal concepts behind the development of the BEPS MLI can be found in the note on its functioning under public international law.

The text of the BEPS MLI, its Explanatory Statement and background information are available at: http://oe.cd/mli