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The Resource The OECD Multilateral Instrument for tax treaties : analysis and effects

The OECD Multilateral Instrument for tax treaties : analysis and effects

Label
The OECD Multilateral Instrument for tax treaties : analysis and effects
Title
The OECD Multilateral Instrument for tax treaties : analysis and effects
Contributor
Subject
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 Action Plan
  • BEPS
  • tax treaty
Label
The OECD Multilateral Instrument for tax treaties : analysis and effects
Instantiates
Publication
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
9789041188472
Isbn Type
(web-pdf)
Label
The OECD Multilateral Instrument for tax treaties : analysis and effects
Publication
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
9789041188472
Isbn Type
(web-pdf)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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