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

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