Category: Volume 38

The Multilateral Instrument: A New Array of Questions

Lukas Kutilek* The international tax regime as we know it today goes back to the beginning of the twentieth century. […]

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

Gianluca Darena* On June 7, 2017, seventy-one jurisdictions signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent […]

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

Eran Levy* A summary and opinion on the session “Article 7 and Prevention of Treaty Abuse” by Mr. Richard Reinhold[1] […]

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Principal Purpose Test Needs Time

Chul Hun Lee* Vol. 39 Associate Editor Article 7 of the Multilateral Convention to Implement Tax Treaty Related Measures to […]

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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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How the Democratization of Myanmar Exacerbated Systemic Oppression of Rohingyas, and How the International Community Should Step In

Sarah Syed Vol. 39 Associate Editor Myanmar, formerly known as Burma, has been under close watch for its human rights […]

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When Google Trends on Google: EU Commission Slaps Search Engine Giant with Antitrust Fine

Sara Stappert Vol. 39 Associate Editor June 27, 2017 was a dark day for tech giant Google as European Union […]

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Cybersecurity, Privacy, and the International Legal Landscape

Gianluca Scaglione Vol. 39 Associate Editor Now more than ever, privacy and its cybersecurity dimension demand increased attention. As digital […]

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The Future of China’s Foreign Policy After the 19th Party Congress

Peter Liu Vol. 39 Associate Editor China revealed in the 19th Party Congress the new members of the Politburo Standing […]

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