This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Baker, Philip. 2017. “The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” British Tax Review (3): 281–4.BakerPhilip2017“The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting”British Tax Review32814Search in Google Scholar
Bingham, Tom. 2010. The Rule of Law. London: Penguin Books.BinghamTom.2010The Rule of Law.LondonPenguin BooksSearch in Google Scholar
Blouin, Jennifer L., Devereux, Michael, and Shackelford, Douglas A.2012. “Investment, Tax Uncertainty, and Aggressive Tax Avoidance”, mimeo.BlouinJenniferL.DevereuxMichaelShackelfordDouglasA.2012“Investment, Tax Uncertainty, and Aggressive Tax Avoidance”mimeoSearch in Google Scholar
Bosman, Alexander. 2017. “General Aspects of the Multilateral Instrument” Intertax 45 (10): 642-59.BosmanAlexander2017“General Aspects of the Multilateral Instrument” Intertax45106425910.54648/TAXI2017055Search in Google Scholar
Bradford, David F. 1986. Untangling the Income Tax. Cambridge, Massachusetts: Harvard University Press.BradfordDavidF.1986Untangling the Income Tax.CambridgeMassachusetts: Harvard University Press10.4159/harvard.9780674733930Search in Google Scholar
Brauner, Yariv. 2018. “McBEPS: The MLI – The First Multilateral Tax Treaty that Has Never Been” Intertax 46 (1): 6-17.BraunerYariv2018“McBEPS: The MLI – The First Multilateral Tax Treaty that Has Never Been”Intertax46161710.54648/TAXI2018003Search in Google Scholar
Chand, Vikram. 2018. ”The Principal Purpose test in the Multilateral Convention: An in-depth Analysis” Intertax 46 (1): 18-44.ChandVikram2018”The Principal Purpose test in the Multilateral Convention: An in-depth Analysis”Intertax461184410.54648/TAXI2018004Search in Google Scholar
Devereux, Michael. 2016. “Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey”. Oxford University Centre for Business Taxation.DevereuxMichael2016“Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey”Oxford University Centre for Business Taxation.Search in Google Scholar
Engsbråten, Alf. 2017. “Hur kommer Sveriges undertecknande av det multilaterala instrumentet att påverka svenska skatteavtal?” Svensk Skattetidning (6–7): 397–412.EngsbråtenAlf.2017“Hur kommer Sveriges undertecknande av det multilaterala instrumentet att påverka svenska skatteavtal?”Svensk Skattetidning67397412Search in Google Scholar
Hasset, Kevin A., and Gilbert E. Metcalf. 1999. “Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?” The Economic Journal 109 (457): 372–93.10.1111/1468-0297.00453HassetKevinA.GilbertE.Metcalf1999“Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?”The Economic Journal10945737293Open DOISearch in Google Scholar
IMF (International Monetary Fund) and OECD (Organisation for Economic Co-operation and Development). 2017. IMF/OECD Report for the G20 Finance Ministers.IMF (International Monetary Fund) and OECD (Organisation for Economic Co-operation and Development)2017IMF/OECD Report for the G20 Finance Ministers.Search in Google Scholar
Kofler, Georg. 2016. “Some Reflections on the ‘Saving Clause”’. Intertax 44 (8/9): 574–89.KoflerGeorg2016“Some Reflections on the ‘Saving Clause”’Intertax448/95748910.54648/TAXI2016048Search in Google Scholar
Mosquera Valderrama, Irma. 2015. “Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism.” World Tax Journal 7 (3): 343–82.Mosquera ValderramaIrma2015“Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism.”World Tax Journal7334382Search in Google Scholar
Musgrave, Peggy, and Musgrave, Richard. 1989. Public Finance in Theory and Practice. 5th ed. Singapore: McGraw Hill Book Company.MusgravePeggyMusgraveRichard1989Public Finance in Theory and Practice5thSingaporeMcGraw Hill Book CompanySearch in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2013. “Action Plan on Base Erosion and Profit Shifting”. Paris: OECD Publishing.OECD (Organisation for Economic Co-operation and Development)2013“Action Plan on Base Erosion and Profit Shifting”. Paris: OECD PublishingSearch in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2014. “Developing a Multilateral Instrument to Modify Bilateral Tax Treaties”. Paris: OECD Publishing.OECD (Organisation for Economic Co-operation and Development)2014“Developing a Multilateral Instrument to Modify Bilateral Tax Treaties”. Paris: OECD PublishingSearch in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2015a. “Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 – 2015 Final Report”. Paris: OECD Publishing.OECD (Organisation for Economic Co-operation and Development)2015a“Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action152015Final Report”ParisOECD PublishingSearch in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2015b. “Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 – 2015 Final Report”. Paris: OECD Publishing.OECD (Organisation for Economic Co-operation and Development)2015b“Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 – 2015 Final Report”.ParisOECD PublishingSearch in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2016. “Explanatory Statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting”. Paris: OECD Publishing.OECD (Organisation for Economic Co-operation and Development)2016“Explanatory Statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting”ParisOECD PublishingSearch in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2017a. Signatories and Parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profits Shifting. Status as of 20 December 2017. http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf, accessed 22 January 2018.OECD (Organisation for Economic Co-operation and Development)2017aSignatories and Parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profits Shifting. Status as of 20 December 2017http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdfaccessed22 January2018Search in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2017b. Toolkit for Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures, Legal Note on the Functioning of the MLI under Public International Law. http://www.oecd.org/tax/treaties/application-toolkit-multilateral-instrument-for-beps-tax-treaty-measures.htm, accessed 29 September 2017.OECD (Organisation for Economic Co-operation and Development)2017bToolkit for Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures, Legal Note on the Functioning of the MLI under Public International Lawhttp://www.oecd.org/tax/treaties/application-toolkit-multilateral-instrument-for-beps-tax-treaty-measures.htmaccessed29 September2017Search in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2017c. “Model Tax Convention on Income and on Capital: Condensed Version 2017”. Paris: OECD Publishing.OECD (Organisation for Economic Co-operation and Development)2017c“Model Tax Convention on Income and on Capital: Condensed Version 2017”.ParisOECD PublishingSearch in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2017d. Frequently Asked Questions on the Multilateral Instrument (MLI). https://www.oecd.org/tax/treaties/MLI-frequently-asked-questions.pdf, accessed 29 September 2017.OECD (Organisation for Economic Co-operation and Development)2017dFrequently Asked Questions on the Multilateral Instrument (MLI).https://www.oecd.org/tax/treaties/MLI-frequently-asked-questions.pdfaccessed29 September2017Search in Google Scholar
OECD (Organisation for Economic Co-operation and Development). 2017e. Ground-breaking multilateral BEPS convention signed at OECD will close loopholes in thousands of tax treaties worldwide. http://www.oecd.org/tax/ground-breaking-multilateral-beps-convention-will-close-tax-treaty-loopholes.htm, accessed on 29 September 2017.OECD (Organisation for Economic Co-operation and Development)2017eGround-breaking multilateral BEPS convention signed at OECD will close loopholes in thousands of tax treaties worldwide.http://www.oecd.org/tax/ground-breaking-multilateral-beps-convention-will-close-tax-treaty-loopholes.htmaccessed29 September2017Search in Google Scholar
Pedersen, Frank H. 2012. “Advancing the Study of Tax Complexity with the Usability Model” Houston Business and Tax Law Journal XII (2): 282–361.PedersenFrankH.2012“Advancing the Study of Tax Complexity with the Usability Model”Houston Business and Tax Law JournalXII2282361Search in Google Scholar
Schwarz, Jonathan. 2017a. Multilateral Negotiation of Bilateral Treaties. Kluwer International Tax Blog. http://kluwertaxblog.com/2017/02/21/multilateral-negotiation-of-bilateral-treaties/, accessed 28 September 2017.SchwarzJonathan2017aMultilateral Negotiation of Bilateral TreatiesKluwer International Tax Bloghttp://kluwertaxblog.com/2017/02/21/multilateral-negotiation-of-bilateral-treaties/accessed28 September2017Search in Google Scholar
Schwarz, Jonathan. 2017b. The BEPS MLI – Artificial Intelligence Needed. Kluwer International Tax Blog. http://kluwertaxblog.com/2017/06/22/beps-mli-artificial-intelligence-needed/, accessed 28 September 2017SchwarzJonathan2017bThe BEPS MLI – Artificial Intelligence NeededKluwer International Tax Bloghttp://kluwertaxblog.com/2017/06/22/beps-mli-artificial-intelligence-needed/accessed28 September2017Search in Google Scholar
World Bank. 2017. World Development Indicators database. http://databank.worldbank.org/data/download/GDP.pdf, accessed 29 September 2017.World Bank2017World Development Indicators database.http://databank.worldbank.org/data/download/GDP.pdfaccessed29 September2017Search in Google Scholar
