Today, the Organization for Economic Cooperation and Development (OECD) issued a discussion draft that requests input on certain technical issues related to the development of a multilateral instrument to implement the tax-treaty related base erosion and profit shifting (BEPS) measures. In particular, comments are requested on the following topics: (1) technical issues that should be taken into account in adapting the BEPS measures to modify or supersede existing provisions of bilateral tax treaties that may vary from the OECD model; (2) the approach to be taken in developing the optional provision on mutual agreement procedure (MAP) arbitration; (3) the types of guidance and practical tools that would be most useful to taxpayers in understanding the application of the multilateral instrument to existing tax treaties; and (4) mechanics that could be used to ensure consistent application and interpretation of the provisions of the multilateral instrument. Comments should be submitted no later than June 30.