References
- Baker, Philip. 2017. “The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting” British Tax Review (3): 281–4.
- Bingham, Tom. 2010. The Rule of Law. London: Penguin Books.
- Blouin, Jennifer L., Devereux, Michael, and Shackelford, Douglas A.2012. “Investment, Tax Uncertainty, and Aggressive Tax Avoidance”, mimeo.
- Bosman, Alexander. 2017. “General Aspects of the Multilateral Instrument” Intertax 45 (10): 642-59.
- Bradford, David F. 1986. Untangling the Income Tax. Cambridge, Massachusetts: Harvard University Press.
- Brauner, Yariv. 2018. “McBEPS: The MLI – The First Multilateral Tax Treaty that Has Never Been” Intertax 46 (1): 6-17.
- Chand, Vikram. 2018. ”The Principal Purpose test in the Multilateral Convention: An in-depth Analysis” Intertax 46 (1): 18-44.
- Devereux, Michael. 2016. “Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey”. Oxford University Centre for Business Taxation.
- Engsbråten, Alf. 2017. “Hur kommer Sveriges undertecknande av det multilaterala instrumentet att påverka svenska skatteavtal?” Svensk Skattetidning (6–7): 397–412.
- Hasset, Kevin A., and Gilbert E. Metcalf. 1999. “Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?” The Economic Journal 109 (457): 372–93.10.1111/1468-0297.00453
- IMF (International Monetary Fund) and OECD (Organisation for Economic Co-operation and Development). 2017. IMF/OECD Report for the G20 Finance Ministers.
- Kofler, Georg. 2016. “Some Reflections on the ‘Saving Clause”’. Intertax 44 (8/9): 574–89.
- Mosquera Valderrama, Irma. 2015. “Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism.” World Tax Journal 7 (3): 343–82.
- Musgrave, Peggy, and Musgrave, Richard. 1989. Public Finance in Theory and Practice. 5th ed. Singapore: McGraw Hill Book Company.
- OECD (Organisation for Economic Co-operation and Development). 2013. “Action Plan on Base Erosion and Profit Shifting”. Paris: OECD Publishing.
- OECD (Organisation for Economic Co-operation and Development). 2014. “Developing a Multilateral Instrument to Modify Bilateral Tax Treaties”. Paris: OECD Publishing.
- OECD (Organisation for Economic Co-operation and Development). 2015a. “Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 – 2015 Final Report”. Paris: OECD Publishing.
- OECD (Organisation for Economic Co-operation and Development). 2015b. “Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 – 2015 Final Report”. Paris: OECD Publishing.
- OECD (Organisation for Economic Co-operation and Development). 2016. “Explanatory Statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting”. Paris: OECD Publishing.
- OECD (Organisation for Economic Co-operation and Development). 2017a. Signatories and Parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profits Shifting. Status as of 20 December 2017. http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf, accessed 22 January 2018.
- OECD (Organisation for Economic Co-operation and Development). 2017b. Toolkit for Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures, Legal Note on the Functioning of the MLI under Public International Law. http://www.oecd.org/tax/treaties/application-toolkit-multilateral-instrument-for-beps-tax-treaty-measures.htm, accessed 29 September 2017.
- OECD (Organisation for Economic Co-operation and Development). 2017c. “Model Tax Convention on Income and on Capital: Condensed Version 2017”. Paris: OECD Publishing.
- OECD (Organisation for Economic Co-operation and Development). 2017d. Frequently Asked Questions on the Multilateral Instrument (MLI). https://www.oecd.org/tax/treaties/MLI-frequently-asked-questions.pdf, accessed 29 September 2017.
- OECD (Organisation for Economic Co-operation and Development). 2017e. Ground-breaking multilateral BEPS convention signed at OECD will close loopholes in thousands of tax treaties worldwide. http://www.oecd.org/tax/ground-breaking-multilateral-beps-convention-will-close-tax-treaty-loopholes.htm, accessed on 29 September 2017.
- Pedersen, Frank H. 2012. “Advancing the Study of Tax Complexity with the Usability Model” Houston Business and Tax Law Journal XII (2): 282–361.
- Schwarz, Jonathan. 2017a. Multilateral Negotiation of Bilateral Treaties. Kluwer International Tax Blog. http://kluwertaxblog.com/2017/02/21/multilateral-negotiation-of-bilateral-treaties/, accessed 28 September 2017.
- Schwarz, Jonathan. 2017b. The BEPS MLI – Artificial Intelligence Needed. Kluwer International Tax Blog. http://kluwertaxblog.com/2017/06/22/beps-mli-artificial-intelligence-needed/, accessed 28 September 2017
- World Bank. 2017. World Development Indicators database. http://databank.worldbank.org/data/download/GDP.pdf, accessed 29 September 2017.