The effectiveness of the Multilateral Instrument in amending the bilateral treaty network: (on) the measure of multilateral success

Author(s):
Vergouwen, T.M. (0000-0002-5578-6974); Broekhuijsen, D.M. (0000-0002-1986-0284); Reijnen, J.J.H.
Published
2023
Publication type
Article / Letter to editor

Abstract

In this article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI). Their analysis finds that there are 79 parties to the MLI and that the MLI covers 1,231 tax treaties and that the OECD currently overreports the effectiveness of the MLI.

Tax treatiesBEPSBase erosion and profit shiftingMLIMultilateralMultilateralismDeveloping countriesTreatyNegotiationImplementationEffectEffectivenessBilateralOECDG20Inclusive frameworkTax avoidanceMultinationals
Date issued
2023-03-29
Language
English
Is part of
Bulletin for International Taxation (2023), No. 4
hdl
1887/3716418
doi
10.59403/1jrdh2t