The Implementation and Lasting Effects of the Multilateral Instrument

The Implementation and Lasting Effects of the Multilateral Instrument
This book provides an overview of the positions and experiences of 34 select countries with regard to the impact of the MLI on their tax treaty network.

Why this book?

Action 15 of the BEPS Project “The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” – the Multilateral Instru­ment (MLI) – is a multilateral convention that swiftly modifies the application of exist­ing bilateral tax treaties without the need to renegotiate each treaty individually. It does not replace the existing tax treaties but rather modifies their application with the aim to reduce the opportunities for tax avoidance by multinational enterprises, counter treaty abuse and improve the dispute resolution mechanism, providing flexibility according to the different treaty policies and positions chosen by countries. The MLI was finalized in November 2016, and a first signing ceremony was held in Paris on 6 June 2017. A total of 76 jurisdictions signed it at this first ceremony. In the meantime, it has grown to cover almost 100 jurisdictions. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of the countries’ positions and experiences re­garding the impact of the MLI on their tax treaty network, as well as other issues on the implementation of the convention with respect to policy options, reservations, and legal and constitutional concerns.

The book comprises 34 national reports from countries across the globe and is the out­come of an alternative non-physical interaction between national reporters and authors. This was due to the special COVID-19 situation lived during 2020, serving as a substitute for the prepared conference on the MLI that should have taken place from 2 to 4 July 2020 in Rust, Burgenland, Austria. A general report highlights the most important findings.

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This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

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Editor(s)

Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies and Claus Staringer are professors at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.

Assistant editor(s)

Martin Klokar and Cristóbal Pérez Jarpa are teaching and research associates at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.

Contributor(s)

José Manuel Almudí Cid, Muhammad Ashfaq Ahmed, Kristiina Äimä, Susi Baerentzen, Joseph Jack Bogle, František Bonk, Frederik Boulogne, Catherine Anne Brown, Arthur Brunner, Svitlana Buriak, Nevia Čičin-Šain, Stephen Daly, Christina Dimitropoulou, Caroline Docclo, David Dominguez, Marilena Ene, Clémence Garcia, Stefanie Gombotz, Jorge Ferreras Gutiérrez, Guilherme Galdino, Johann Hattingh, Pablo Andrés Hernández González-Barreda, Gordana Ilić-Popov, Matej Kačaljak, Petra Kamínková, Elena Kilinkarova, Christian Knotzer, Jiří Kostohryz, Aki Kokko, Richard Krever, Krzysztof Lasiński-Sulecki, Ivan Lazarov, Dalibor Legac, Na Li, Paolo Ludovici, Xiangdan Luo, Henri Lyyski, Željko Martinović, Nikolai Milogolov, Rahmat Muttaqin, Joy Ndubai, Noam Noked, Anggi Padoan Ibrahim, Cristóbal Pérez Jarpa, Prerna Peshori, Pasquale Pistone, Dejan Popović, Ashrita Prasad Kotha, Ewa Prejs, Kerrie Sadiq, Luis Eduardo Schoueri, Moritz Seiler, Daniel Smit, Marco Striato, Mari Takahashi, Axel Verstraeten, Craig West, Viktoria Wöhrer, Felipe Yáñez, Lidija Živković.

 

The Implementation and Lasting Effects of the Multilateral Instrument
https://doi.org/10.59403/32zk1jp
Chapter 1: The Implementation and Lasting Effects of the Multilateral Instrument: General Report
https://doi.org/10.59403/32zk1jp001
Chapter 2: Implementing the Multilateral Instrument in Argentina
https://doi.org/10.59403/32zk1jp002
Chapter 3: Implementing the Multilateral Instrument in Australia
https://doi.org/10.59403/32zk1jp003
Chapter 4: Implementing the Multilateral Instrument in Austria
https://doi.org/10.59403/32zk1jp004
Chapter 5: Implementing the Multilateral Instrument in Belgium
https://doi.org/10.59403/32zk1jp005
Chapter 6: Implementing the Multilateral Instrument in Brazil
https://doi.org/10.59403/32zk1jp006
Chapter 7: Implementing the Multilateral Instrument in Bulgaria
https://doi.org/10.59403/32zk1jp007
Chapter 8: Implementing the Multilateral Instrument in Canada
https://doi.org/10.59403/32zk1jp008
Chapter 9: Implementing the Multilateral Instrument in Chile
https://doi.org/10.59403/32zk1jp009
Chapter 10: Implementing the Multilateral Instrument in the People’s Republic of China
https://doi.org/10.59403/32zk1jp010
Chapter 11: Implementing the Multilateral Instrument in Croatia
https://doi.org/10.59403/32zk1jp011
Chapter 12: Implementing the Multilateral Instrument in the Czech Republic
https://doi.org/10.59403/32zk1jp012
Chapter 13: Implementing the Multilateral Instrument in Denmark
https://doi.org/10.59403/32zk1jp013
Chapter 14: Implementing the Multilateral Instrument in Finland
https://doi.org/10.59403/32zk1jp014
Chapter 15: Implementing the Multilateral Instrument in France
https://doi.org/10.59403/32zk1jp015
Chapter 16: Implementing the Multilateral Instrument in Germany
https://doi.org/10.59403/32zk1jp016
Chapter 17: Implementing the Multilateral Instrument in Greece
https://doi.org/10.59403/32zk1jp017
Chapter 18: Implementing the Multilateral Instrument in Hong Kong (China)
https://doi.org/10.59403/32zk1jp018
Chapter 19: Implementing the Multilateral Instrument in India
https://doi.org/10.59403/32zk1jp019
Chapter 20: Implementing the Multilateral Instrument in Indonesia
https://doi.org/10.59403/32zk1jp020
Chapter 21: Implementing the Multilateral Instrument in Italy
https://doi.org/10.59403/32zk1jp021
Chapter 22: Implementing the Multilateral Instrument in Japan
https://doi.org/10.59403/32zk1jp022
Chapter 23: Implementing the Multilateral Instrument in Kenya
https://doi.org/10.59403/32zk1jp023
Chapter 24: Implementing the Multilateral Instrument in the Netherlands
https://doi.org/10.59403/32zk1jp024
Chapter 25: Implementing the Multilateral Instrument in Pakistan
https://doi.org/10.59403/32zk1jp025
Chapter 26: Implementing the Multilateral Instrument in Poland
https://doi.org/10.59403/32zk1jp026
Chapter 27: Implementing the Multilateral Instrument in Romania
https://doi.org/10.59403/32zk1jp027
Chapter 28: Implementing the Multilateral Instrument in Russia
https://doi.org/10.59403/32zk1jp028
Chapter 29: Implementing the Multilateral Instrument in Serbia
https://doi.org/10.59403/32zk1jp029
Chapter 30: Implementing the Multilateral Instrument in Slovakia
https://doi.org/10.59403/32zk1jp030
Chapter 31: Implementing the Multilateral Instrument in South Africa
https://doi.org/10.59403/32zk1jp031
Chapter 32: Implementing the Multilateral Instrument in Spain
https://doi.org/10.59403/32zk1jp032
Chapter 33: Implementing the Multilateral Instrument in Switzerland
https://doi.org/10.59403/32zk1jp033
Chapter 34: Implementing the Multilateral Instrument in Ukraine
https://doi.org/10.59403/32zk1jp034
Chapter 35: Implementing the Multilateral Instrument in the United Kingdom
https://doi.org/10.59403/32zk1jp035