The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?

71 Bulletin for International Taxation, No. 3/4, (2017)

Global Taxation India, with a Chinese translation: Taxation Translation Journal, Issue 101, No. 2, 77-88, 2017

Posted: 24 Jul 2017

Date Written: February 6, 2017

Abstract

In this article, the author provides an initial legal evaluation of the Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS MLI) and considers the general legal, tax technical and policy considerations that may arise with regard to the language of its provisions.

Keywords: Tax Treaties, Multilateralism, BEPS, MLI

JEL Classification: K34

Suggested Citation

Hattingh, Johann, The Multilateral Instrument from a Legal Perspective: What May Be the Challenges? (February 6, 2017). 71 Bulletin for International Taxation, No. 3/4, (2017), Global Taxation India, with a Chinese translation: Taxation Translation Journal, Issue 101, No. 2, 77-88, 2017, Available at SSRN: https://ssrn.com/abstract=3006282

Johann Hattingh (Contact Author)

University of Cape Town ( email )

Private Bag X3
Rondebosch
Cape Town, Western Cape 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-johann-hattingh

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