Funding Support for Conference Participation - IFA 2020

Abstract:

The purpose of the congress and the congress reports is to review the impact of the so-called Multilateral Instrument (MLI) on the structure and operation of the global tax treaty network. The goal is not to describe once again the mechanics of the MLI but rather to assess the effects actually produced by the MLI and more generally by the OECD’s project on base erosion and profit shifting (BEPS) on the tax treaty network. An objective description of these effects will make it easier to assess the efficiency of the multilateral policy conducted over the last years and to determine whether aspects of the BEPS Action Plan pursued through the MLI have succeeded.