The OECD Multilateral Instrument for Tax Treaties —— Analysis and Effects

----- 经合组织税务条约多边文书：分析和影响

ISBN: 9789041188366 出版年：2016 页码：298 Kluwer Law International

The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments.