January 2018  
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Bulletin for International Taxation
 
This free e-mail service informs you about the contents of the forthcoming edition of Bulletin for International Taxation.

Issue No. 1 - 2018 of the Bulletin for International Taxation is now available online.

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4th IBFD Africa Tax Symposium
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Number 1 - 2018 contains the following:
TAX TREATY MONITOR

Canada/Costa Rica/Mexico/United States/International/OECD

The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks

Juan Angel Becerra

This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument, with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico.

International/OECD

Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 1

Christopher Bergedahl

In Part 1 of this article, the author examines the effects of the inclusion of anti-abuse measures in tax treaties following the implementation of the OECD Multilateral Instrument, together with the implications of this for the OECD Base Erosion and Profit Shifting initiative.

International/OECD

Treaty Abuse in the Post-MLI World: A Critical Focus on the Principal Purpose Test

Robert J. Danon

In this article, the author focuses on the practical impact of the Principal Purpose Test (PPT rule) with which MNE groups must comply to claim tax treaty benefits. The article analyses the positions taken by signatories to the MLI, identifies possible areas of dispute and addresses future challenges.

Brazil/Colombia/South Africa/ Uganda/ Uruguay/International/OECD

Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

Thomas Dubut, Festus Akunobera, Addy Mazz, Natalia Quiñones, Luís Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer

This article surveys five developing countries, i.e. Brazil, Colombia, South Africa, Uganda and Uruguay, in respect of their actions and policies regarding the use of comprehensive tax treaties and/or tax information exchange agreements as means for the exchange of tax information to realize transparency for tax purposes.

ARTICLES

Pakistan

Weaknesses of Pakistan's Tax System
Bilal Hassan

Although representing the largest share of federal tax receipts in Pakistan, sales tax is not an efficient and effective tax. In this article, which mainly focuses on supplies of goods, the author discusses the weaknesses of the sales tax regime.

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