Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention That Cannot Already Be Achieved by Applying General International Law?

Linderfalk, Ulf

Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention That Cannot Already Be Achieved by Applying General International Law?

Mark

Linderfalk, Ulf ^LU (2017)

Abstract: The concept of treaty abuse, although being of great significance to the operation of international tax treaties, is by no means peculiar to this particular branch of law. A treaty abuse doctrine exists in general international law since long. As this paper argues, current work within the OECD, and especially the existence of the recently negotiated Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, gives reason to reconsider this important doctrine. What can be achieved by applying the Multilateral Convention that cannot already be achieved by applying general international law? To what extent does the Multilateral Convention depart from the general treaty abuse doctrine? To what extent can the general... (More); The concept of treaty abuse, although being of great significance to the operation of international tax treaties, is by no means peculiar to this particular branch of law. A treaty abuse doctrine exists in general international law since long. As this paper argues, current work within the OECD, and especially the existence of the recently negotiated Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, gives reason to reconsider this important doctrine. What can be achieved by applying the Multilateral Convention that cannot already be achieved by applying general international law? To what extent does the Multilateral Convention depart from the general treaty abuse doctrine? To what extent can the general treaty abuse doctrine be applied by domestic tax authorities and courts? This paper, by clarifying the general treaty abuse doctrine, takes an important first step towards obtaining an answer to these questions. (Less)

Please use this url to cite or link to this publication: https://lup.lub.lu.se/record/f429031a-586b-4f21-b010-32f48877f80c

author

Linderfalk, Ulf ^LU

organization

publishing date

2017-07-10

type

Other contribution

publication status

published

subject

Law

keywords

Folkrätt, Skatterätt, Public international law, Tax law, Tax treaty abuse, General treaty abuse doctrine, Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

language

English

LU publication?

yes

id

f429031a-586b-4f21-b010-32f48877f80c

alternative location

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2983658

date added to LUP

2018-12-12 11:19:25

date last changed

2022-10-12 13:14:30

@misc{f429031a-586b-4f21-b010-32f48877f80c,
  abstract     = {{The concept of treaty abuse, although being of great significance to the operation of international tax treaties, is by no means peculiar to this particular branch of law. A treaty abuse doctrine exists in general international law since long. As this paper argues, current work within the OECD, and especially the existence of the recently negotiated Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, gives reason to reconsider this important doctrine. What can be achieved by applying the Multilateral Convention that cannot already be achieved by applying general international law? To what extent does the Multilateral Convention depart from the general treaty abuse doctrine? To what extent can the general treaty abuse doctrine be applied by domestic tax authorities and courts? This paper, by clarifying the general treaty abuse doctrine, takes an important first step towards obtaining an answer to these questions.}},
  author       = {{Linderfalk, Ulf}},
  keywords     = {{Folkrätt; Skatterätt; Public international law; Tax law; Tax treaty abuse; General treaty abuse doctrine; Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS}},
  language     = {{eng}},
  month        = {{07}},
  title        = {{Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention That Cannot Already Be Achieved by Applying General International Law?}},
  url          = {{https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2983658}},
  year         = {{2017}},
}

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Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention That Cannot Already Be Achieved by Applying General International Law?