The Impact of the BEPS Multilateral Instrument on International Tax Policies

Journal
Hattingh, P.J.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 4/5
FormatPDF
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40
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45
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This article assesses the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting by analysing the preliminary reservations of signatory countries, while offering some speculative points about the influence of the MLI on international tax policies and the OECD Model.