The proposed OECD multilateral instrument amending tax treaties

Resource Information

The work The proposed OECD multilateral instrument amending tax treaties 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, Continuing Resources.

Label

The proposed OECD multilateral instrument amending tax treaties

Creator

• Wiman, B
• Lüdicke, J. (Jürgen)
• Maisto, G
• Miyatake, T
• Nikolakakis, A
• Raad, C. van
• Vann, R.J
• Austry, S
• Avery Jones, J.F
• Baker, P
• Blessing, P.H
• Danon, R.J
• Goradia, S
• Inoue, K

Subject

• MLI
• OECD
• domestic tax law
• multilateral tax treaty
• tax treaty
• BEPS

Language

eng

Summary

This article expands on the authors' response to the OECD discussion draft on a multilateral instrument (MLI) to amend bilateral tax treaties in accordance with base erosion and profit shifting (BEPS) proposals. It concentrates on whether it would be better for the MLI to amend existing bilateral treaties and then fall away, or to continue in being as a multilateral treaty to be read in conjunction with the bilateral treaties that it amends as a move towards a multilateral approach to tax treaties. The two alternatives are considered in the light of the status of explanatory statements about the amendments, the issue of the official languages of the MLI and of the bilateral treaties that it amends, and the domestic implication procedures for the MLI

Citation source

In: British tax review. - London. - (2016), no. 4 ; p. 454-465

Geographic coverage

International

Language note

English