A multilateral tax treaty
Subtitle: designing an instrument to modernise international tax law
By: D.M. Broekhuijsen
Series: Series on international taxation -- volume 64; Series on international taxation -- no. 64
Publisher: Kluwer Law International B.V.
Published: 2018
Place of publication: Alphen aan den Rijn, The Netherlands
Language: eng
Number of pages: 272
ISBN-13: 9789041198723; 9789041198730; 9789041198488
Subjects: Taxation; Law and legislation; Tax administration and procedure; International cooperation; International business enterprises; 86.61 taxation law; Unternehmensbesteuerung; Multinationales Unternehmen; Internationales Steuerrecht; Internationales Abkommen; Welt
Description: "A Multilateral Tax Treaty addresses the legal and political aspects of a multilateral convention in the field of international taxation. Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive manner. The recent adoption by as many as 100 jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the OECD Multilateral Instrument) is the most prominent step in this direction. This book shows how the BEPS Project has merely unveiled the problems related to bilateral tax relationships and articulates initiatives to ensure the sustainability of a multilateral consensus. In doing so, it also explains and evaluates the OECD Multilateral Instrument, addresses its procedural elements, and the practical issues relating to its implementation"--
Notes: Based on the author's thesis (doctoral)--Leiden University, 2017.

Includes bibliographical references (pages 247-270) and index.