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

State/Article	3	4	5	8	9 With regard to Art. 9, a reservation against Art. 9(1) without opting in to Art. 9(4) has been deemed a reservation against the article in its entirety, as it would mean that the article is not given any effect.	10	11	12	13	14
China	R	-	-	-	-	R	-	R	R	R
Japan	-	-	-	R	-	-	R	-	-	R
Germany	R	R	-	-	-	-	R	R	-	R
United Kingdom	-	-	-	R	R	R	-	R	-	R
France	R	R	R	-	-	R	R	-	-	-
India	R	-	R	-	-	-	-	-	-	-
Italy	R	R	- Italy has not chosen to apply any of the options under Art. 5 but accepts that the other contracting state changes its method for elimination of double taxation and, therefore, does not make a reservation.	R	-	R	R	R	-	R
Canada	R	R	R	R	R	R	R	R	R	R
South Korea	R	R	R	R	R	R	R	R	R	R
Russia	-	-	R	-	-	-	-	-	-	-
Spain	-	R	-	-	-	-	R	-	-	R
Australia	-	-	-	-	-	R	-	R	-	-
Mexico	-	-	-	-	-	-	-	-	-	R
Indonesia	R	-	R	-	-	R	-	-	-	-
Turkey	-	R	R	R	-	R	R	-	-	R
Netherlands	-	-	-	-	-	-	R	-	-	-
Switzerland	R	R	-	R	R	R	R	R	R	R
Number of reservations	9	8	7	7	4	10	10	8	4	11

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Sujets de la revue:: Affaires et économie, Gestion d'entreprise, Droit économique, Économie politique, Finances publiques et théorie fiscale, Droit, Histoire, philosophie et sociologie du droit, Droit public, Droit fiscal et comptable