Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention that Cannot Already Be Achieved by Applying General International Law?

15 Pages Posted: 10 Jun 2017

See all articles by Ulf Linderfalk

Ulf Linderfalk

Lund University - Faculty of Law

Date Written: June 9, 2017

Abstract

The concept of treaty abuse, although being of great significance to the operation of international tax treaties, is by no means peculiar to this particular branch of law. A treaty abuse doctrine exists in general international law since long. As this paper argues, current work within the OECD, and especially the existence of the recently negotiated Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, gives reason to reconsider this important doctrine. What can be achieved by applying the Multilateral Convention that cannot already be achieved by applying general international law? To what extent does the Multilateral Convention depart from the general treaty abuse doctrine? To what extent can the general treaty abuse doctrine be applied by domestic tax authorities and courts? This paper, by clarifying the general treaty abuse doctrine, takes an important first step towards obtaining an answer to these questions.

Keywords: tax treat abuse, general treaty abuse doctrine, Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

JEL Classification: K33, K34

Suggested Citation

Linderfalk, Ulf, Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention that Cannot Already Be Achieved by Applying General International Law? (June 9, 2017). Available at SSRN: https://ssrn.com/abstract=2983658 or http://dx.doi.org/10.2139/ssrn.2983658

Ulf Linderfalk (Contact Author)

Lund University - Faculty of Law ( email )

Box 207
Lund, SE-22100
Sweden

Register to save articles to
your library

Register

Paper statistics

Downloads
154
Abstract Views
586
rank
197,358
PlumX Metrics