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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty Cover

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

Nordic Tax Journal
Volume 2018 (2018): Issue 1 (January 2018)
By: David Kleist  
Open Access
|Apr 2018

Authors

David Kleist

david.kleist@law.gu.se

Associate Professor (Docent) of Tax Law in the Department of Law at the School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden
DOI: https://doi.org/10.1515/ntaxj-2018-0001 | Journal eISSN: 2246-1809
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Language: English
Page range: 31 - 48
Submitted on: Oct 25, 2017
Accepted on: Jan 29, 2018
Published on: Apr 19, 2018
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Tax treaty,
Multilateral instrument,
MLI,
BEPS,
base erosion,
rule complexity,
legal uncertainty,
Multilateral Convention to Implement Tax Treaty Related Measures,
PPT,
principal purpose test,
treaty antiabuse rules
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2018 David Kleist, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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