The Legal and Related Challenges, and Emerging Solutions for Implementation of the BEPS Multilateral Instrument

Global Taxation (July 2017), 29-36

12 Pages Posted: 12 Aug 2017 Last revised: 18 Sep 2017

See all articles by Johann Hattingh

Johann Hattingh

University of Cape Town (UCT) - Faculty of Law

Date Written: July 5, 2017

Abstract

The author assesses the initial country positions published with the signature of the OECD multilateral instrument to implement treaty related BEPS measures (as at 5 July 2017) to identify the legal challenges and emerging solutions for implementation. Coverage of treaty networks, and the degree of successful consensus building to implement effective changes to the global bilateral tax treaty network are assessed with a view to identify emerging trends. The assessment takes account of the preliminary positions of approximately 70 signatory countries, with a particular emphasis on South Africa, Mauritius and India, given the context in which the paper was delivered.

Keywords: International Tax Law, Tax Avoidance, BEPS, South Africa, Mauritius, India

JEL Classification: K20, K30, K34

Suggested Citation

Hattingh, Johann, The Legal and Related Challenges, and Emerging Solutions for Implementation of the BEPS Multilateral Instrument (July 5, 2017). Global Taxation (July 2017), 29-36, Available at SSRN: https://ssrn.com/abstract=3016827

Johann Hattingh (Contact Author)

University of Cape Town (UCT) - Faculty of Law ( email )

Private Bag
Rondebosch 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-johann-hattingh

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