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

Categoria dell'articolo: Article

Pubblicato online: 19 apr 2018

Pagine: 31 - 48

Ricevuto: 25 ott 2017

Accettato: 29 gen 2018

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

Parole chiave

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.