The final action of the BEPS plan, Action 15, is titled "Developing a Multilateral Instrument to Modify Bilateral Tax Treaties". The BEPS Action Plan introduces numerous measures to prevent and combat cross-border tax avoidance while also strengthening the protection of taxpayer rights. However, how can these measures be

BEPS最后一个行动，也就是行动十五，行为名称为开发多边工具以修改双边税收协定（Developing a Multilateral Instrument to Modify Bilateral Tax Treaties）。 BEPS 行动计划提出很多防止及打击跨境避税，以及加强对纳税人利益保护的方案，但这些方案究竟如何有效落地实施？光有方案是不够的，要打击跨境避税则必须落实到每个国家或地区的法律中。国际税的法律体系中主要有两个组成部分：国内法及国际法，其中国际法在税务上主要代表就是双边税收协定（Bilateral Tax Treaties）。BEPS 行动计划中有很多反避税的措施都是透过修订双边税收协定来实现的，由于全世界绝大部分的税收协定都是基于OECD的税收协定模板而拟定的，因此作为BEPS推手的OECD可以指导各国如何完善双边协定来确保各行动计划的有效实施。

Most Base Erosion and Profit Shifting (“BEPS”) actions are directly or indirectly aimed at preventing and combating tax avoidance by taxpayers. Surprisingly, however, there is one action that actively safeguards taxpayers' interests and is even classified as a Minimum Standard (i.e., all BEPS members must participate). Perhaps out