Volume 47 (2019) / Issue 6/7

Richard Xenophon Resch, 'The OECD BEPS Multilateral Instrument and the Issue of Language' (2019) 47 Intertax, Issue 6/7, pp. 563–572

Abstract

This article discusses the OECD BEPS Multilateral Instrument (MLI) in respect of its policy to implement equally authoritative English and French texts. It evaluates this choice against the background of the policies implemented in the final clauses of all existing bilateral tax treaties and proposes possible solutions to resolve the problems resulting from the MLI final clause. The global tax treaty network is modelled based on a sample of 3,358 tax treaties currently concluded.

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ISSN: 0165-2826
ID: TAXI2019057