The book is a practical guide providing a detailed explanation of provisions of Multilateral Instrument. The book aims to provide understanding on construct of Multilateral Instrument, on method of applying the same and explaining the provisions. It simplifies the complicated provisions by providing an example/case studies on such provisions. The book is aimed at all the professionals, students and other academicians who wish to gain a practical understanding of the new international taxation law applicable to tax treaties. Highlights: Guidance on construct of Multilateral instrument and how to read the instrument Detailed explanation on each provisions of Multilateral instruments Examples to simplify complex provisions Position of India on various provisions of Multilateral Instruments Position of major trading companies on Multilateral Instruments Impact of the provisions of Multilateral Instruments on various open issues on international taxation in India