num_pages: 296
description: The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects.This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention.The book incorporates the analyses of leading scholars and practitioners dealing with international tax matters. Critical insights are offered for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
language: English
title: The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects
publisher: Kluwer Law International