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Nordic Tax Journal
Volume 2018 (2018): Issue 1 (January 2018)
Open Access
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty
David Kleist
David Kleist
| Apr 19, 2018
Nordic Tax Journal
Volume 2018 (2018): Issue 1 (January 2018)
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Article Category:
Article
Published Online:
Apr 19, 2018
Page range:
31 - 48
Received:
Oct 25, 2017
Accepted:
Jan 29, 2018
DOI:
https://doi.org/10.1515/ntaxj-2018-0001
Keywords
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.
