The Resource The impact of the multlateral instrument on China

The impact of the multlateral instrument on China

Label
The impact of the multlateral instrument on China
Title
The impact of the multlateral instrument on China
Creator
Subject
Language
eng
Summary
This article assesses the impact of the BEPS Action 15 Multilateral Instrument (MLI) on China by analysing the preliminary positions and reservations that China made when it signed the MLI and by questioning the compatibility of the MLI Explanatory Statement with the interpretation of Covered Tax Agreements in China. The author contends that implementation of the MLI will increase the discretionary power of tax authorities, which may lead to more uncertainties for taxpayers and more disputes arising from the interpretation and implementation of tax treaties. The author is also concerned that treaty shopping arrangements might increase when the anti-BEPS provisions of the MLI only modify some of the Covered Tax Agreements
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 6 ; 10 p
http://library.link/vocab/creatorName
Na, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • MLI
  • treaty interpretation
  • treaty abuse
  • capital gains
  • treaty shopping
  • hybrid mismatch
  • dispute resolution
  • MAP
  • corresponding adjustment
Label
The impact of the multlateral instrument on China
Instantiates
Publication
Label
The impact of the multlateral instrument on China
Publication

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