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

| 19 apr 2018

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Nordic Tax Journal

Volume 2018 (2018): Numero 1 (January 2018)

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Article Category: 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.

eISSN:: 2246-1809
Lingua:: Inglese

Frequenza di pubblicazione:: Volume Open
Argomenti della rivista:: Business and Economics, Business Management, Business Law, Political Economics, Public Finance and Fiscal Theory, Law, History, Philosophy and Sociology of Law, Public Law, Tax and Accounting Law

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