A multilateral convention for tax : from theory to implementation

Resource Information

The work A multilateral convention for tax : from theory to implementation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

A multilateral convention for tax : from theory to implementation

Contributor

• Christians, A
• Rocha, S.A

Subject

• BEPS Project (OECD)
• GAAR
• MLI
• aggressive tax planning
• developing countries
• digital PE
• international taxation
• principal purpose test
• tax sovereignty
• tax treaty

Language

eng

Summary

This book assesses a pivotal and revolutionary paradigm shift in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) versus a mechanism that primarily continues an ongoing flow of limited policy coordination - two radically opposed viewpoints on the convention - with analyses that kindle the hopes and the realities of the current era of multilateral tax cooperation. Uniting the efforts of authors from national jurisdictions worldwide to scrutinize the MLI and its likely future ramifications, the book furnishes an in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Series on international taxation

Series volume

80