Advanced

Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges

Ramos Obando, Roberto LU (2017) HARN60 20171
Department of Business Law
Abstract (Swedish)
Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. In other words, it is a mass renegotiation of a 3000+ existing tax treaty network. In the following years, States enforcing the MLI will be confronted with new interpretative challenges arising from the interaction between both instruments, new taxation rules and different context. This investigation,... (More)
Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. In other words, it is a mass renegotiation of a 3000+ existing tax treaty network. In the following years, States enforcing the MLI will be confronted with new interpretative challenges arising from the interaction between both instruments, new taxation rules and different context. This investigation, focusing on the complex reservations system and compatibility clauses implemented by the MLI, provides a response on how the text of DTTs is actually modified by the MLI and its consequences on interpretation of DTTs in general. (Less)
Please use this url to cite or link to this publication:
author
Ramos Obando, Roberto LU
supervisor
organization
course
HARN60 20171
year
type
H1 - Master's Degree (One Year)
subject
keywords
Tax, International Tax Law, Multilateral Instrument, Double Tax Treaty, BEPS, Reservations, Compatibility Clauses
language
English
id
8910772
date added to LUP
2017-06-14 13:21:06
date last changed
2017-06-14 13:21:06
@misc{8910772,
  abstract     = {Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. In other words, it is a mass renegotiation of a 3000+ existing tax treaty network. In the following years, States enforcing the MLI will be confronted with new interpretative challenges arising from the interaction between both instruments, new taxation rules and different context. This investigation, focusing on the complex reservations system and compatibility clauses implemented by the MLI, provides a response on how the text of DTTs is actually modified by the MLI and its consequences on interpretation of DTTs in general.},
  author       = {Ramos Obando, Roberto},
  keyword      = {Tax,International Tax Law,Multilateral Instrument,Double Tax Treaty,BEPS,Reservations,Compatibility Clauses},
  language     = {eng},
  note         = {Student Paper},
  title        = {Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges},
  year         = {2017},
}