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: 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
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