The OECD multilateral instrument for tax treaties : analysis and effects / edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer.
2018
K4473.25 .O273 2018 (Mapit)
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Details
Title
The OECD multilateral instrument for tax treaties : analysis and effects / edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer.
Added Author
Imprint
Alphen aan den Rijn, the Netherlands : Kluwer Law International B.V., [2018]
Copyright
©2018
Description
xx, 272 pages ; 25 cm912
Formatted Contents Note
Scope of the multilateral instrument / Robin Damberger (p. 1-19)
Interpretation of terms used in the multilateral instrument / Svetlana Wakounig (p. 20-41)
Relevance of the conference of the parties for the interpretation and amendment of the multilateral instrument / Raphael Holzinger (p. 43-65)
Authentic languages and official translations of the multilateral instrument and covered tax agreements / Josef Schuch & Jean-Phillippe Van West (p. 67-87)
Legal relevance of the minimum standard in the OECD/BEPS project / Andreas Langer (p. 89-110)
Relationship between tax treaties and the multilateral instrument : compatibility clauses in the multilateral instrument / Sriram Govind & Pasquale Pistone (p. 111-137)
Options under the multilateral instrument / Alexandra Miladinovic & Alexander Rust (p. 139-164)
Reservations to the multilateral instrument / Benjamin Walker (p. 165-190)
Notifications according to the multilateral instrument and consolidated versions of tax treaties / Christiane Zöhrer p. (191-209)
Consequences of withdrawal from or termination of the multilateral instrument / Benedikt Hörtenhuber (p. 211-236)
Future changes to covered tax agreements and of the multilateral convention to implement tax treaty-related measures to prevent BEPS / Nathalie Bravo (p. 237-264).
Interpretation of terms used in the multilateral instrument / Svetlana Wakounig (p. 20-41)
Relevance of the conference of the parties for the interpretation and amendment of the multilateral instrument / Raphael Holzinger (p. 43-65)
Authentic languages and official translations of the multilateral instrument and covered tax agreements / Josef Schuch & Jean-Phillippe Van West (p. 67-87)
Legal relevance of the minimum standard in the OECD/BEPS project / Andreas Langer (p. 89-110)
Relationship between tax treaties and the multilateral instrument : compatibility clauses in the multilateral instrument / Sriram Govind & Pasquale Pistone (p. 111-137)
Options under the multilateral instrument / Alexandra Miladinovic & Alexander Rust (p. 139-164)
Reservations to the multilateral instrument / Benjamin Walker (p. 165-190)
Notifications according to the multilateral instrument and consolidated versions of tax treaties / Christiane Zöhrer p. (191-209)
Consequences of withdrawal from or termination of the multilateral instrument / Benedikt Hörtenhuber (p. 211-236)
Future changes to covered tax agreements and of the multilateral convention to implement tax treaty-related measures to prevent BEPS / Nathalie Bravo (p. 237-264).
Summary
The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments.
Note
The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments.
Bibliography, etc. Note
Includes bibliographical references and index.
Call Number
K4473.25 .O273 2018
Language
English
ISBN
9789041188479 (web-PDF)
9789041188366
9041188363
9789041188366
9041188363
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