Category: Tax Symposium 2017

The Multilateral Instrument: A New Array of Questions

The views and opinions expressed in this article are those of the authors only. Lukas Kutilek* The international tax regime […]

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The Dispute Settlement Mechanisms Under the MLI: A Work in Progress

The views and opinions expressed in this article are those of the authors only. Gianluca Darena* On June 7, 2017, […]

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Is the Principal Purpose Test an “Atomic Bomb” and should it be used against Treaty Abuse?

The views and opinions expressed in this article are those of the authors only. Eran Levy* A summary and opinion […]

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Principal Purpose Test Needs Time

The views and opinions expressed in this article are those of the authors only. Chul Hun Lee* Vol. 39 Associate […]

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PERSPECTIVES ON THE MULTILATERAL INSTRUMENTS

PERSPECTIVES ON THE MULTILATERAL INSTRUMENTS

38 MJILDIGTIALSYMPOSIUM 1 On October 13, 2017, tax specialists and international law experts from universities, private practice, and global institutions […]

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The Multilateral Instrument: Development and Impact

William Yau Vol. 39 Associate Editor As an innovative development in the area of international tax treaties, the Multilateral Convention […]

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The Efficacy of the MLI in Europe

Layne Smith Vol. 39 Associate Editor The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and […]

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