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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

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  • Kleist David

    (Associate Professor (Docent) of Tax Law in the Department of Law at the School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden)

Abstract

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which was signed in June 2017, raises a multitude of questions relating not only to the text of the treaty provisions but also to the way the MLI will interact with tax treaties, for instance, and what it will mean for the future development of tax treaty law and international cooperation in tax matters. This article focuses on two aspects of the MLI. First, it deals with the substance of the MLI by providing an overview of its background and content, including the many options available to the contracting states under the MLI. Second, some thoughts are presented on the effects of the MLI in terms of complexity and uncertainty.

Suggested Citation

  • Kleist David, 2018. "The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 31-48, January.
    • Handle: RePEc:vrs:notajo:v:2018:y:2018:i:1:p:31-48:n:1
    DOI: 10.1515/ntaxj-2018-0001
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    References listed on IDEAS

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    1. Hassett, Kevin A & Metcalf, Gilbert E, 1999. "Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?," Economic Journal, Royal Economic Society, vol. 109(457), pages 372-393, July.
    2. World Bank, 2017. "World Development Indicators 2017," World Bank Publications - Books, The World Bank Group, number 26447, December.
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