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

Categoría del artículo: Article

Publicado en línea: 19 abr 2018

Páginas: 31 - 48

Recibido: 25 oct 2017

Aceptado: 29 ene 2018

DOI: https://doi.org/10.1515/ntaxj-2018-0001

Palabras clave

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

© 2018 D. Kleist, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.