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The OECD multilateral instrument for tax treaties : analysis and effects

Author: Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer
Publisher: Alphen aan den Rijn, the Netherlands : Kluwer Law International B.V., [2018] ©2018
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find  Read more...
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Genre/Form: Treaties
Conference papers and proceedings
Document Type: Book
All Authors / Contributors: Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer
ISBN: 9789041188366 9041188363
OCLC Number: 1026357835
Description: xx, 272 pages ; 25 cm
Contents: Chapter 1: Scope of the multilateral instrument / Damberger, R. ; p. 1-19. Chapter 10: Consequences of withdrawal from or termination of the multilateral instrument / Hörtenhuber, B. ; p. 211-236. Chapter 11: Future changes to covered tax agreements and of the multilateral convention to implement tax treaty-related measures to prevent BEPS / Bravo, N. ; p. 237-264. Chapter 2: Interpretation of terms used in the multilateral instrument / Wakounig, S. ; p. 20-41. Chapter 3: The relevance of the conference of the parties for the interpretation and amendment of the multilateral instrument / Holzinger, R. ; p. 43-65. Chapter 4: Authentic languages and official translations of the multilateral instrument and covered tax agreements / Schuch, J. Van West, J-P. ; p. 67-87. Chapter 5: The legal relevance of the minimum standard in the OECD/BEPS project / Langer, A. ; p. 89-110. Chapter 6: The relationship between tax treaties and the multilateral instrument : compatibility clauses in the multilateral instrument / Govind, S. Pistone, P. ; p. 111-137. Chapter 7: Options under the multilateral instrument / Miladinovic, A. Rust, A. ; p. 139-164. Chapter 8: Reservations to the multilateral instrument / Walker, B. ; p. 165-190. Chapter 9: Notifications according to the multilateral instrument and consolidated versions of tax treaties / Zöhrer, C. ; p. 191-209.
Responsibility: edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer.

Abstract:

The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments.

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