The Proposed OECD Multilateral Instrument Amending Tax Treaties

Austry, Stéphane; Avery Jones, John; Baker, Philip; Blessing, Peter; Danon, Robert; Goradia, Shefali; Inoue, Koichi; Lüdicke, Jürgen; Maisto, Guglielmo; Miyatake, Toshio; Nikolakakis, Angelo; van Raad, Kees; Vann, Richard J.; Wiman, Bertil

The Proposed OECD Multilateral Instrument Amending Tax Treaties

Bulletin for International Taxation. - Amsterdam. - Vol. 70 (2016), no. 12 (special issue) ; p. 683-689; DOI: https://doi.org/10.59403/2tkeq5v

Posted: 5 Apr 2024

See all articles by Stéphane Austry

Richard J. Vann

The University of Sydney - Faculty of Law

Bertil Wiman

affiliation not provided to SSRN

Date Written: October 28, 2016

Abstract

In this article, the authors consider some of the practical issues relating to the introduction of the OECD multilateral instrument amending tax treaties, which has been proposed within the context of the OECD/G20 Base Erosion and Profit Shifting Project.

Full-text Paper

Keywords: MLI, BEPS, domestic tax law, multilateral tax treaty, tax treaty

JEL Classification: K33, K34

Suggested Citation: Suggested Citation

Austry, Stéphane and Avery Jones, John and Baker, Philip and Blessing, Peter and Danon, Robert and Goradia, Shefali and Inoue, Koichi and Lüdicke, Jürgen and Maisto, Guglielmo and Miyatake, Toshio and Nikolakakis, Angelo and van Raad, Kees and Vann, Richard J. and Wiman, Bertil, The Proposed OECD Multilateral Instrument Amending Tax Treaties (October 28, 2016). Bulletin for International Taxation. - Amsterdam. - Vol. 70 (2016), no. 12 (special issue) ; p. 683-689; DOI: https://doi.org/10.59403/2tkeq5v, Available at SSRN: https://ssrn.com/abstract=4776155