The Resource The use of multilateral instruments to achieve the BEPS Action Plan agenda

The use of multilateral instruments to achieve the BEPS Action Plan agenda

Label
The use of multilateral instruments to achieve the BEPS Action Plan agenda
Title
The use of multilateral instruments to achieve the BEPS Action Plan agenda
Creator
Subject
Language
eng
Summary
Some of the core ambitions of the OECD's BEPS Action Plan can best be realised by amendments to existing double tax conventions. The size and complexity of the bilateral network of double tax conventions, combined with the often protracted nature of the process of amending individual conventions, is likely to lead to unacceptable delays in implementation of much of the Action Plan. This article explores the possible uses of a multilateral instrument, both to expedite changes to individual double tax conventions and to assist states in implementing new measures aimed at countering BEPS practices, which go beyond the measures normally found in double tax conventions. BEPS practices are facilitated by the multinational nature of firms and, as such, demand a multilateral response
Citation source
In: British tax review. - London. - (2013),
http://library.link/vocab/creatorName
  • Miller, A
  • Kirkpatrick, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • MLI
Label
The use of multilateral instruments to achieve the BEPS Action Plan agenda
Instantiates
Publication
Label
The use of multilateral instruments to achieve the BEPS Action Plan agenda
Publication

Library Locations

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      52.3736660 4.9336932
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