The Resource The OECD Multilateral Instrument for tax treaties : analysis and effects
The OECD Multilateral Instrument for tax treaties : analysis and effects
Resource Information
The item The OECD Multilateral Instrument for tax treaties : analysis and effects represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The OECD Multilateral Instrument for tax treaties : analysis and effects represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Multilateral Instrument (MLI) proposed in OECD base erosion and profit shifting (BEPS) Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include: the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties; the scope of the MLI in order to ascertain which tax treaties and taxes are covered; the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties; the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI; the legal consequences of the exercise of options and reservations for the other states; the notification procedure through which states declare their choices; and the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI. Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention
- Language
- eng
- Extent
- xx, 272 p.
- Contents
-
- Chapter 1: Scope of the multilateral instrument
- Damberger, R.
- ; p. 1-19
- Chapter 2: Interpretation of terms used in the multilateral instrument
- Wakounig, S.
- ; p. 20-41
- Chapter 3: The relevance of the conference of the parties for the interpretation and amendment of the multilateral instrument
- Holzinger, R.
- ; p. 43-65
- Chapter 4: Authentic languages and official translations of the multilateral instrument and covered tax agreements
- Schuch, J.
- Van West, J-P.
- ; p. 67-87
- Chapter 5: The legal relevance of the minimum standard in the OECD/BEPS project
- Langer, A.
- ; p. 89-110
- Chapter 6: The relationship between tax treaties and the multilateral instrument : compatibility clauses in the multilateral instrument
- Govind, S.
- Pistone, P.
- ; p. 111-137
- Chapter 7: Options under the multilateral instrument
- Miladinovic, A.
- Rust, A.
- ; p. 139-164
- Chapter 8: Reservations to the multilateral instrument
- Walker, B.
- ; p. 165-190
- Chapter 9: Notifications according to the multilateral instrument and consolidated versions of tax treaties
- Zöhrer, C.
- ; p. 191-209
- Chapter 10: Consequences of withdrawal from or termination of the multilateral instrument
- Hörtenhuber, B.
- ; p. 211-236
- Chapter 11: Future changes to covered tax agreements and of the multilateral convention to implement tax treaty-related measures to prevent BEPS
- Bravo, N.
- ; p. 237-264
- Isbn
- 9789041188366
- Label
- The OECD Multilateral Instrument for tax treaties : analysis and effects
- Title
- The OECD Multilateral Instrument for tax treaties : analysis and effects
- Language
- eng
- Summary
- The Multilateral Instrument (MLI) proposed in OECD base erosion and profit shifting (BEPS) Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include: the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties; the scope of the MLI in order to ascertain which tax treaties and taxes are covered; the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties; the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI; the legal consequences of the exercise of options and reservations for the other states; the notification procedure through which states declare their choices; and the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI. Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Lang, M
- Pistone, P
- Rust, A
- Schuch, J
- Staringer, C
- http://library.link/vocab/subjectName
-
- OECD Model
- MLI
- BEPS Project (OECD)
- BEPS
- tax treaty
- Label
- The OECD Multilateral Instrument for tax treaties : analysis and effects
- Contents
-
- Chapter 1: Scope of the multilateral instrument
- Damberger, R.
- ; p. 1-19
- Chapter 2: Interpretation of terms used in the multilateral instrument
- Wakounig, S.
- ; p. 20-41
- Chapter 3: The relevance of the conference of the parties for the interpretation and amendment of the multilateral instrument
- Holzinger, R.
- ; p. 43-65
- Chapter 4: Authentic languages and official translations of the multilateral instrument and covered tax agreements
- Schuch, J.
- Van West, J-P.
- ; p. 67-87
- Chapter 5: The legal relevance of the minimum standard in the OECD/BEPS project
- Langer, A.
- ; p. 89-110
- Chapter 6: The relationship between tax treaties and the multilateral instrument : compatibility clauses in the multilateral instrument
- Govind, S.
- Pistone, P.
- ; p. 111-137
- Chapter 7: Options under the multilateral instrument
- Miladinovic, A.
- Rust, A.
- ; p. 139-164
- Chapter 8: Reservations to the multilateral instrument
- Walker, B.
- ; p. 165-190
- Chapter 9: Notifications according to the multilateral instrument and consolidated versions of tax treaties
- Zöhrer, C.
- ; p. 191-209
- Chapter 10: Consequences of withdrawal from or termination of the multilateral instrument
- Hörtenhuber, B.
- ; p. 211-236
- Chapter 11: Future changes to covered tax agreements and of the multilateral convention to implement tax treaty-related measures to prevent BEPS
- Bravo, N.
- ; p. 237-264
- Extent
- xx, 272 p.
- Isbn
- 9789041188366
- Isbn Type
- (print)
- Label
- The OECD Multilateral Instrument for tax treaties : analysis and effects
- Contents
-
- Chapter 1: Scope of the multilateral instrument
- Damberger, R.
- ; p. 1-19
- Chapter 2: Interpretation of terms used in the multilateral instrument
- Wakounig, S.
- ; p. 20-41
- Chapter 3: The relevance of the conference of the parties for the interpretation and amendment of the multilateral instrument
- Holzinger, R.
- ; p. 43-65
- Chapter 4: Authentic languages and official translations of the multilateral instrument and covered tax agreements
- Schuch, J.
- Van West, J-P.
- ; p. 67-87
- Chapter 5: The legal relevance of the minimum standard in the OECD/BEPS project
- Langer, A.
- ; p. 89-110
- Chapter 6: The relationship between tax treaties and the multilateral instrument : compatibility clauses in the multilateral instrument
- Govind, S.
- Pistone, P.
- ; p. 111-137
- Chapter 7: Options under the multilateral instrument
- Miladinovic, A.
- Rust, A.
- ; p. 139-164
- Chapter 8: Reservations to the multilateral instrument
- Walker, B.
- ; p. 165-190
- Chapter 9: Notifications according to the multilateral instrument and consolidated versions of tax treaties
- Zöhrer, C.
- ; p. 191-209
- Chapter 10: Consequences of withdrawal from or termination of the multilateral instrument
- Hörtenhuber, B.
- ; p. 211-236
- Chapter 11: Future changes to covered tax agreements and of the multilateral convention to implement tax treaty-related measures to prevent BEPS
- Bravo, N.
- ; p. 237-264
- Extent
- xx, 272 p.
- Isbn
- 9789041188366
- Isbn Type
- (print)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-OECD-Multilateral-Instrument-for-tax-treaties/QuaUz7IRWew/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-OECD-Multilateral-Instrument-for-tax-treaties/QuaUz7IRWew/">The OECD Multilateral Instrument for tax treaties : analysis and effects</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
