The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some... AbstractThe Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which was signed in June 2017, raises a multitude of questions relating not only to the text of the treaty provisions but also to the way the MLI will interact with tax treaties, for instance, and what it will mean for the future development of tax treaty law and international cooperation in tax matters. This article focuses on two aspects of the MLI. First, it deals with the substance of the MLI by providing an overview of its background and content, including the many options available to the contracting states under the MLI. Second, some thoughts are presented on the effects of the MLI in terms of complexity and uncertainty. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Nordic Tax Journal de Gruyter

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

Nordic Tax Journal , Volume 2018 (1): 18 – Apr 19, 2018

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Publisher
de Gruyter
Copyright
© 2018 D. Kleist, published by Sciendo
eISSN
2246-1809
D.O.I.
10.1515/ntaxj-2018-0001
Publisher site
See Article on Publisher Site

Abstract

AbstractThe Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which was signed in June 2017, raises a multitude of questions relating not only to the text of the treaty provisions but also to the way the MLI will interact with tax treaties, for instance, and what it will mean for the future development of tax treaty law and international cooperation in tax matters. This article focuses on two aspects of the MLI. First, it deals with the substance of the MLI by providing an overview of its background and content, including the many options available to the contracting states under the MLI. Second, some thoughts are presented on the effects of the MLI in terms of complexity and uncertainty.

Journal

Nordic Tax Journalde Gruyter

Published: Apr 19, 2018

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