The main treaty changes to be implemented under the MLI are the inclusion of a comprehensive anti-avoidance rule in secure tax treaties, called primary object review or TPP. Under the TPP, a contractual benefit may be denied if it is found that one of the main purposes of an agreement or transaction was to obtain that benefit, unless it is established that the granting of the benefit is consistent with the purpose and objectives of the relevant provisions of the contract. Other minimum standards to be implemented through the IMI include (i) an amended preamble stating that secure tax treaties aim to eliminate double taxation without creating opportunities for non-taxation or reduction of evasion or evasion taxation, and (ii) amended dispute resolution procedures, including the adoption of mandatory arbitrations. These minimum standards are described in more detail in Osler`s updates “Canada signs the multilateral tax treaty” and the “New TPP Rule in the OECD Multilateral Instrument for the Ouster of Canadian GAAR?” Taxpayers can refer disputes by mutual agreement that have not been resolved to independent and binding arbitration if they meet different criteria. Australia adopted Article 4, but not the rule that would allow both tax administrations to grant contractual benefits in the absence of such an agreement. These particular conditions imply that the Russian Federation sends notification to the OECD and other DTT countries that internal procedures for enforcing the LIV rules have been carried out for each DTT covered by the LMM (Article 7, paragraph b) of Article 35). It is an international multilateral agreement between countries that aims to standardize the provisions of existing double taxation conventions (`DTT`) without the need for revision or bilateral reauthorization by Member States. The Multilateral Agreement on the Implementation of Measures to Prevent the BEPS Match Database (MLI) provides forecasts of how the MLI amends a specific tax treaty under the IMLI, by comparing information from the signatories` PDM positions. Jurisdictions that sign the MLI must indicate which of their tax treaties they must apply and amend.