The Resource Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article

Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article

Label
Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article
Title
Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article
Creator
Subject
Language
eng
Summary
This article analyses the technical rules of the options and notifications in the Multilateral Instrument (MLI), the legal structure and the game-tree structure of the MLI, and the legal principle underlying the reservations entered into by selected contracting jurisdictions with respect to article 7 - Prevention of Treaty Abuse. With the aid of the game-tree structure, it also considers how the selected contracting jurisdictions apply the provisions in article 7 to the Covered Tax Agreements and the policy choices available to the policy makers. The author pays attention to specific bilateral relations, especially those involving China, Hong Kong and Singapore
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 25 (2019), no. 5 ; 16 p
http://library.link/vocab/creatorName
Chan, A.K.K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • MLI
  • tax treaty
  • treaty abuse
  • principal purpose test
  • LoB
Label
Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article
Instantiates
Publication
Label
Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article
Publication

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