The Proposed OECD Multilateral Instrument Amending Tax Treaties

Stéphane Austry · James F. Jones · P. Baker · Peter H. Blessing · Robert J. Danon · Shefali Goradia +7 more

36 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

In this article, the authors consider some of the practical issues relating to the introduction of the OECD multilateral instrument amending tax treaties, which has been proposed within the context of the OECD/G20 Base Erosion and Profit Shifting Project.

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2015Treaty Interpretation

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2017Interpretative and Policy Challenges Following the OECD Multilateral Instrument (2016) from a Brazilian Perspective 2017Controlled Foreign Corporations as Fiscally Transparent Entities. The Application of CFC Rules in Tax Treaties 2018The Relationship between the OECD Multilateral Instrument and Covered Tax Agreements: Multilateralism and the Interpretation of the MLI 2017Untangling the Role of Reservations in the OECD Multilateral Instrument: The OECD Legal Hybrids

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