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

Artikel i vetenskaplig tidskrift
Författare David Kleist
Publicerad i Nordic Tax Journal
Volym 2018
Nummer/häfte 1
Sidor 31-48
Publiceringsår 2018
Publicerad vid Juridiska institutionen
Sidor 31-48
Språk en
Länkar https://doi.org/10.1515/ntaxj-2018-...
Ämnesord Tax treaty, Multilateral instrument, MLI, BEPS, base erosion, rule complexity, legal uncertainty, Multilateral Convention to Implement Tax Treaty Related Measures, PPT, principal purpose test, treaty antiabuse rules
Ämneskategorier Finansrätt

Sammanfattning

The 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.

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