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The Resource A multilateral instrument for updating the tax treaty network

A multilateral instrument for updating the tax treaty network

Label
A multilateral instrument for updating the tax treaty network
Title
A multilateral instrument for updating the tax treaty network
Creator
Subject
Language
eng
Summary
The Multilateral Instrument is, and will continue to be, highly important in international tax law. It will modify over 1,200 tax treaties, with the purpose of coordinating the implementation of international tax rules to avoid base erosion and profit shifting (BEPS) and reducing the negative effects of harmful tax competition among states. Through the Multilateral Instrument, its parties can incorporate into their tax treaty network the rules resulting from the OECD BEPS Project, addressing hybrid mismatch arrangements, the abuse of treaties and the artificial avoidance of permanent establishment status, as well as rules for improving dispute resolution mechanisms, including mandatory binding arbitration. Although the Multilateral Instrument has spared states the monumental effort that otherwise would have been required to renegotiate their tax treaties in a coordinated and timely manner, it is a complex treaty that has led to uncertainty. This book provides a precise and in-depth analysis of the Multilateral Instrument from a public international law and tax law perspective, to systematically answer the questions that the tax community has raised regarding this convention. In particular, the book analyses how the Multilateral Instrument works, how the Multilateral Instrument impacts tax treaties and to what extent the parties and signatories have committed themselves to implementing the uniform tax treaty-related BEPS measures through the Multilateral Instrument. For this analysis, the book touches upon each of the essential elements of the Multilateral Instrument and considers the options available to the treaty makers in designing the convention, as well as the positions notified to the depositary by the parties and signatories
http://library.link/vocab/creatorName
Bravo, N
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
52
http://library.link/vocab/subjectName
  • MLI
  • tax treaty
  • BEPS
  • harmful tax competition
  • hybrid mismatch
  • treaty abuse
  • dispute resolution
Label
A multilateral instrument for updating the tax treaty network
Instantiates
Publication
Extent
339 p.
Isbn
9789087225926
Isbn Type
(eBook, ePub)
Label
A multilateral instrument for updating the tax treaty network
Publication
Extent
339 p.
Isbn
9789087225926
Isbn Type
(eBook, ePub)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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