OECD Multilateral Instrument for Tax Treaties : Analysis and Effects

Lang, Michael (EDT); Pistone, Pasquale (EDT); Rust, Alexander (EDT); Schuch, Josef (EDT); Staringer, Claus (EDT)

ISBN 10: 9041188363 / ISBN 13: 9789041188366

Editore: Wolters Kluwer, 2018

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Dati bibliografici

• Titolo: OECD Multilateral Instrument for Tax Treaties : Analysis and Effects
• Editore: Wolters Kluwer
• Data di pubblicazione: 2018
• Lingua: Inglese
• ISBN 10: 9041188363
• ISBN 13: 9789041188366
• Rilegatura: Rilegato
• Condizione: As New

Descrizione articolo

Riassunto

The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects.

This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include:

• • the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties;
• • the scope of the MLI in order to ascertain which tax treaties and taxes are covered;
• • the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties;
• • the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI;
• • the legal consequences of the exercise of options and reservations for the other states;
• • the notification procedure through which states declare their choices; and
• • the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI.

Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention.

The book incorporates the analyses of leading scholars and practitioners dealing with international tax matters. Critical insights are offered for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.

Informazioni sull?autore

Prof. Dr. DDr h.c. Michael Lang is Head of the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) and academic director of both the LLM Program in International Tax Law and the Doctoral Program in International Business Taxation (DIBT) of this University. He is the president of the Austrian Branch of the International Fiscal Association (IFA) and has been visiting professor at Georgetown University, New York University, Sorbonne, Bocconi, Peking University (PKU), University of New South Wales (Sydney), and at other universities.