This episode is also available as a blog post: https://taxbeech.com/2021/04/28/article-5-of-multilateral-instruments-application-of-methods-for-elimination-of-double-taxation/
This episode is also available as a blog post: https://taxbeech.com/2021/03/17/article-31-of-mli-taxation-of-income-derived-by-or-through-fiscally-transparent-entities/