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

Catégorie d'article: Article

Publié en ligne: 19 avr. 2018

Pages: 31 - 48

Reçu: 25 oct. 2017

Accepté: 29 janv. 2018

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

Mots clés

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.