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E-raamat: OECD Multilateral Instrument for Tax Treaties: Analysis and Effects

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  • Formaat: 296 pages
  • Ilmumisaeg: 24-Apr-2016
  • Kirjastus: Kluwer Law International
  • Keel: eng
  • ISBN-13: 9789041189479
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OECD Multilateral Instrument for Tax Treaties: Analysis and EffectsSuurem pilt
  • Formaat: 296 pages
  • Ilmumisaeg: 24-Apr-2016
  • Kirjastus: Kluwer Law International
  • Keel: eng
  • ISBN-13: 9789041189479
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The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects.

This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include:

  • • the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties;
  • • the scope of the MLI in order to ascertain which tax treaties and taxes are covered;
  • • the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties;
  • • the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI;
  • • the legal consequences of the exercise of options and reservations for the other states;
  • • the notification procedure through which states declare their choices; and
  • • the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI.

Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention.

The book incorporates the analyses of leading scholars and practitioners dealing with international tax matters. Critical insights are offered for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.

Editors v
Contributors vii
Preface xix
Chapter 1 Scope of the Multilateral Instrument 1(20)
Robin Damberger
1 Assessing the Scope of the Multilateral Instrument
1(1)
2 The Scope of the Convention
2(2)
2.1 The Framework of Articles 1 and 2 of the MLI
2(1)
2.2 Notification Requirement
3(1)
2.3 Flexibility with Regard to the Substantive Provisions of the MLI
4(1)
3 Agreement for the Avoidance of Double Taxation as Covered Tax Agreement
4(6)
3.1 General Remarks
4(1)
3.2 Taxes on Income
4(2)
3.3 Income Tax Treaties
6(2)
3.4 Multilateral Tax Treaties
8(2)
4 Further Potential Areas of Application
10(4)
4.1 General Remarks
10(1)
4.2 Tax Agreements on Estates and Inheritance and on Gifts
10(2)
4.3 Agreements for Diplomatic Relations and Immunity
12(2)
5 Contracting Jurisdictions
14(4)
5.1 General Remarks
14(1)
5.2 States as Parties to the MLI
14(2)
5.3 Non-state Jurisdictions
16(1)
5.4 Jurisdictions with Limited Recognition of Statehood
17(1)
6 Conclusion
18(3)
Chapter 2 Interpretation of Terms Used in the Multilateral Instrument 21(22)
Svetlana Wakounig
1 Introduction
21(1)
2 General Interpretation
22(3)
2.1 The Vienna Convention on the Law of Treaties
22(2)
2.2 Explanatory Statement
24(1)
3 Interpretation under the MLI
25(5)
3.1 Lessons to Be Learned from Article 3(2) of the OECD Model
25(3)
3.2 Article 2(2) of the MLI
28(2)
4 Terms Defined in the MLI
30(4)
4.1 General Remarks
30(1)
4.2 Covered Tax Agreement
31(1)
4.3 Party
31(1)
4.4 Contracting Jurisdiction
32(1)
4.5 Signatory
32(1)
4.6 Qualified Person
32(1)
4.7 Other Definitions
33(1)
5 Terms Not Defined in the MLI
34(7)
5.1 Theoretical Considerations
34(1)
5.2 Permanent Establishment
35(1)
5.3 Dividend
36(2)
5.4 Immovable Property
38(2)
5.5 Residence
40(1)
6 Conclusion
41(2)
Chapter 3 The Relevance of the Conference of the Parties for the Interpretation and Amendment of the Multilateral Instrument 43(24)
Raphael Holzinger
1 Setting the Scene: The Conference of the Parties of the Multilateral Instrument and Legal Problems
43(1)
2 The Conference of the Parties of the MLI under Review
44(14)
2.1 The Legal Character of the Conference of the Parties and Other Governing Bodies of the MLI
44(1)
2.2 Parties to the Convention and the Conference of the Parties
45(4)
2.3 The Tasks of the Conference of the Parties and Other Governing Bodies of the MLI
49(1)
2.4 Procedural Aspects: The Conference of the Parties between Request and Outcome
50(1)
2.5 General Aspects of Treaty Interpretation in International Law
51(2)
2.6 Specific Interpretational Aspects of the MLI
53(3)
2.7 General Aspects of Treaty Amendments in International Law
56(1)
2.8 Specific Issues Regarding Amendments of the MLI
57(1)
3 The Conference of the Parties and Its Relevance for the Interpretation and Amendments of the MLI
58(6)
3.1 General Aspects Concerning the Relevance of the Conference of the Parties
58(2)
3.2 Evaluating the Relevance of the Conference of the Parties for Amendments of the MLI
60(1)
3.3 Evaluating the Relevance of the Conference of the Parties for the Interpretation of the MLI
61(3)
4 Conclusion
64(3)
Chapter 4 Authentic Languages and Official Translations of the Multilateral Instrument and Covered Tax Agreements 67(22)
Josef Schuch
Jean-Philippe Van West
1 Introduction
67(1)
2 References to the Issue of the Authentic Languages During the Development Process
68(3)
2.1 BEPS Action 15: Deliverable and Final Report
69(1)
2.2 BEPS Action 15: Discussion Draft and Comments Received on the Discussion Draft
70(1)
2.3 Conclusion
71(1)
3 Multilingual Treaties and Language Issues: General Practice
71(7)
3.1 The Authentic Language(s) of Multilateral Treaties: A Brief Overview
71(2)
3.2 Some Examples of the Authentic Language(s) of Multilateral Treaties
73(2)
3.2.1 Multilateral Treaties Having a Single Authentic Language
73(1)
3.2.2 Multilateral Treaties Having Two or More Equally Authentic Languages
73(1)
3.2.2.1 Original Authentic Texts
73(1)
3.2.2.2 Authentication of Other Language Versions
74(1)
3.2.2.3 A Special Case: The European Union
74(1)
3.2.3 Official Texts and Official Translations
75(1)
3.3 The Interpretation of Multilingual Treaties: Article 33 of the Vienna Convention
75(3)
3.4 Conclusion
78(1)
4 The Authentic Languages of the MLI and Tax Treaties
78(8)
4.1 Overview of the Most Common Practices in Tax Treaties
78(2)
4.2 The Authentic Languages of the MLI: French and English
80(1)
4.3 Interpretation of Tax Treaties Modified by the MLI
80(3)
4.4 Mutual Agreement and Conference of the Parties
83(1)
4.5 Must an Interpreter Consult Both the French and English Language Versions?
84(1)
4.6 Must the Same Value Be Given to the French and English Versions If There Is a Divergence?
84(1)
4.7 Would a Single Authentic Language Have Been Better?
85(1)
5 Conclusion
86(3)
Chapter 5 The Legal Relevance of the Minimum Standard in the OECD/BEPS Project 89(22)
Andreas Langer
1 General Remarks
89(2)
2 The Content of the Minimum Standard in the MLI
91(10)
2.1 The Minimum Standard in Article 7 of the MLI
91(3)
2.2 The Minimum Standard in Article 14 of the MLI
94(3)
2.3 The Minimum Standard in Article 6 of the MLI
97(1)
2.4 The Minimum Standard in Article 17 of the MLI
98(1)
2.5 Intermediate Results and Limitation on the Implementation of the MLI&aposs Minimum Standard
99(2)
3 References to the Minimum Standard as Interpretation Aid?
101(5)
3.1 Legal Relevance of the OECD/G20 BEPS Package When Interpreting the Minimum Standard of the MLI
101(1)
3.2 The BEPS Final Reports as Interpretation Aids under Article 31(2) of the Vienna Convention
102(1)
3.3 The BEPS Final Reports as Special Meaning
103(1)
3.4 Legal Relevance of a Revised Minimum Standard in the OECD/BEPS Package When Interpreting the MLI
104(2)
4 Legal Relevance of the Minimum Standard of the OECD/G20 BEPS Package for Bilateral Negotiations
106(3)
5 Conclusion
109(2)
Chapter 6 The Relationship Between Tax Treaties and the Multilateral Instrument: Compatibility Clauses in the Multilateral Instrument 111(28)
Sriram Govind
Pasquale Pistone
1 Introduction
111(1)
2 The MLI and Tax Treaties
112(3)
3 Conflict and Compatibility Clauses
115(3)
4 Compatibility Clauses in the MLI
118(10)
4.1 The Format of Compatibility Clauses in the MLI
118(4)
4.2 Issues with Regard to Compatibility Clauses in the MLI
122(6)
4.2.1 Issues with Regard to the Minimum Standards
122(2)
4.2.2 Issues in the Positioning of Provisions
124(2)
4.2.3 Issues in Articles with Options
126(1)
4.2.4 Conflict in Conflict Clauses
127(1)
5 Relationship with Other Treaties and Future Treaties
128(7)
5.1 Relationship with Other Treaties
128(5)
5.1.1 Interaction with EU Law
128(3)
5.1.2 Interaction with International Investment Treaties
131(1)
5.1.3 Interaction with Trade Agreements
132(1)
5.2 Interaction with Future Treaties
133(2)
6 Conclusion
135(2)
7 Annexe
137(2)
Chapter 7 Options under the Multilateral Instrument 139(26)
Alexandra Miladinovic
Alexander Rust
1 Introduction
139(1)
2 Different Types of Options
140(16)
2.1 Types of Options According to the BEPS Action 15 Final Report
140(7)
2.1.1 BEPS Action 15 Final Report
140(1)
2.1.2 Opt-Out Clauses
141(1)
2.1.3 Opt-In Clauses
142(2)
2.1.4 Alternative Provisions
144(2)
2.1.5 Analysis and Suitability of These Categories
146(1)
2.2 Classification of the Options According to the Articles of the OECD Model Convention
147(1)
2.3 Classification of the Options According to Their Purpose
148(4)
2.4 Classification of the Options According to Legal Consequences
152(4)
3 Exercise of Options
156(8)
3.1 Notifications and Reservations
156(2)
3.2 Timing of the Exercise of the Option
158(1)
3.3 Reversibility of Options
159(6)
3.3.1 Legitimate Interests to Reverse Options
159(1)
3.3.2 First-Time Exercise of Options after Conclusion
159(3)
3.3.3 Change or Replacement of Options after Conclusion
162(1)
3.3.4 Withdrawal of Options after Conclusion
163(1)
4 Conclusion
164(1)
Chapter 8 Reservations to the Multilateral Instrument 165(26)
Benjamin Walker
1 Introduction
165(1)
2 Background
165(3)
2.1 Generally
165(1)
2.2 What Constitutes a Reservation?
166(1)
2.3 History
167(1)
2.4 Vienna Convention on the Law of Treaties
167(1)
3 Reservation Article
168(21)
3.1 Rationale of the MLI
168(1)
3.2 Reservations under the MLI
169(1)
3.3 Scope
169(1)
3.4 Categories of Reservations
170(8)
3.4.1 Minimum Standard Reservations
170(3)
3.4.2 Non-minimum Standard Reservations
173(3)
3.4.3 Arbitration Reservations
176(2)
3.4.4 Other Reservations
178(1)
3.4.5 Summary of Reservations
178(1)
3.5 Legal Effect of a Reservation
178(3)
3.5.1 Legal Consequences of Impermissible Reservations
179(2)
3.6 Timing of a Reservation
181(2)
3.7 Notification of a Reservation
183(3)
3.8 Later Withdrawal
186(3)
4 Conclusion
189(2)
Chapter 9 Notifications According to the Multilateral Instrument and Consolidated Versions of Tax Treaties 191(20)
Christiane Zohrer
1 Ensuring Legal Certainty
191(1)
2 Notifications
192(10)
2.1 Scope
192(2)
2.2 Dispatch and Receipt of Notifications
194(3)
2.2.1 Dispatch of Notifications
194(2)
2.2.2 Receipt of Notifications
196(1)
2.3 Form and Content of Notifications
197(4)
2.3.1 Form of Notifications
197(1)
2.3.2 Content of Notifications
198(3)
2.4 Role of the Depositary
201(1)
3 Consolidated Version
202(7)
3.1 Classification of Consolidated Versions
202(1)
3.2 Benefits of Consolidated Versions
203(2)
3.3 Challenges Associated with Developing Consolidated Versions
205(2)
3.4 Potential Legal and Practical Difficulties
207(2)
4 Conclusion
209(2)
Chapter 10 Consequences of Withdrawal from or Termination of the Multilateral Instrument 211(26)
Benedikt Hortenhuber
1 Introduction
211(1)
2 Implementation and Effectiveness of the MLI
212(5)
2.1 Negotiation and Signature
212(1)
2.2 Entry into Force
213(2)
2.3 Entry into Effect
215(1)
2.4 Relationship Between the MLI and Covered Tax Agreements
216(1)
3 Withdrawal from the MLI
217(8)
3.1 Specific Provision in Article 37 of the MLI
217(1)
3.2 Procedural Requirements
218(1)
3.2.1 Any Party
218(1)
3.2.2 At Any Time
218(1)
3.2.3 Notification Addressed to the Depositary
218(1)
3.2.4 Effective Date of the Withdrawal
219(1)
3.3 Consequences of a Withdrawal
219(5)
3.3.1 Covered Tax Agreement Shall Remain as Modified by the MLI
220(1)
3.3.2 Withdrawal Will Not Affect Contractual Duties in the Covered Tax Agreement Between the Contracting Jurisdictions
220(1)
3.3.3 Effects of the Withdrawal Are Forward-Looking (Ex Nunc)
221(1)
3.3.4 Future Changes to the MLI Itself Will Not Affect the Leaving Party&aposs Tax Agreements
222(1)
3.3.5 Entry into Effect Pursuant to Article 35 of the MLI Is Not Decisive
222(1)
3.3.6 Termination of Rights and Obligations under the MLI
223(1)
3.3.7 Withdrawal Will Not Terminate the MLI
223(1)
3.3.8 Summary of Main Findings
224(1)
3.4 Example
224(1)
4 Termination of the MLI
225(10)
4.1 Absence of Specific Provisions in the MLI
225(1)
4.2 Fundamental Principles of the Vienna Convention
225(3)
4.2.1 Termination in Conformity with the Provisions of the Treaty
226(1)
4.2.2 Termination of the Treaty by Consent of All Parties
226(1)
4.2.3 Treaty Containing No Provision Regarding Termination
227(1)
4.2.4 Brief Summary
228(1)
4.3 Reasons for the Termination
228(2)
4.3.1 Necessary Number of Contracting Parties: Article 55 of the Vienna Convention
228(1)
4.3.2 Conclusion of a Later Convention: Article 59 of the Vienna Convention
228(1)
4.3.3 Termination as a Consequence of a Breach of the MLI: Article 60 of the Vienna Convention
229(1)
4.4 Procedural Requirements
230(1)
4.4.1 Notification
230(1)
4.4.2 Objection
231(1)
4.4.3 Expiry of at Least a Three-Month Period
231(1)
4.5 Consequences of a Termination
231(9)
4.5.1 Consequences of the Termination of the MLI: Article 70 of the Vienna Convention
232(1)
4.5.2 Unless the Treaty Otherwise Provides
233(1)
4.5.3 Unless the Parties Otherwise Agree
233(1)
4.5.4 Releases the Parties from Any Obligation Further to Perform the MLI
234(1)
4.5.5 Does Not Affect Any Right, Obligation or Legal Situation of the Parties Created Through the Execution of the Treaty Prior to Its Termination
234(1)
4.5.6 Subsequent Modification of Tax Treaties
235(1)
5 Conclusion
235(2)
Chapter 11 Future Changes to Covered Tax Agreements and of the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent BEPS 237(28)
Nathalie Bravo
1 Introduction
237(1)
2 Amendment of Covered Tax Agreements
238(2)
3 Modifications of Provisions of Covered Tax Agreements as Modified Through the MLI
240(14)
3.1 Interpretation of Article 30 of the MLI with Regard to Provisions of Covered Tax Agreements as Modified Through the MLI
240(3)
3.2 Are There Grounds for an Alternative Interpretation of Article 30 of the MLI?
243(6)
3.3 Notifications Regarding Subsequent Modifications
249(5)
4 Amendments of the MLI
254(5)
5 Alternative Amendment Procedures of Multilateral Treaties
259(4)
6 Conclusion
263(2)
Index 265
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