BEPS implementation: The role of a multilateral instrument

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

BEPS implementation: The role of a multilateral instrument

October 27 2015
hurdles-carrousel

Jeffrey Owens, director of the Global Tax Policy Centre at the Vienna University of Economics and Business (WU) Institute for Austrian and International Tax Law (IAITL) and former OECD tax chief, and Nathalie Bravo, research associate at the IAITL, explore the role of a multilateral tax instrument in implementing BEPS Project measures, and analyse the treaty issues and technical challenges to be overcome.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

PolandPortugalPhilippinesQatarUnited StatesOmanParaguayPeruPakistanPanamaSloveniaArmeniaSouth AfricaSingaporeAntigua and BarbudaSlovak RepublicArgentinaAustraliaRomaniaAlbaniaRussiaAngolaSerbiaAlgeriaSan MarinoSaudi ArabiaAndorraMonacoMauritiusMexicoMoroccoMontenegroMaltaMalaysiaNigeriaNetherlands AntillesNew ZealandFeatureNorwayMyanmarNetherlandsMozambiqueLatviaKuwaitLaosLithuaniaLuxembourgLebanonLiechtensteinKenyaKosovoIsraelItalyIsle of ManJerseyJordanJamaicaJapanKazakhstanGlobalNorth MacedoniaGibraltarGreeceGermanyGuernseyGulf Cooperation CouncilGreenlandGuatemalaHong Kong SARIndiaIndonesiaHungaryIcelandIrelandIranIraqCubaTransfer PricingChileDirect TaxChadCosta RicaCroatiaChinaColombiaFranceDenmarkEcuadorCyprusCzech RepublicEuropean UnionFinlandEgyptEstoniaBelizeTanzaniaBarbadosThailandBelgiumAustriaSpainSri LankaAzerbaijanSouth KoreaSwitzerlandBahrainBangladeshTaiwanSwedenBahamasVenezuelaCanadaVietnamCayman IslandsBoliviaUgandaBosnia and HerzegovinaTurkeyUnited Arab EmiratesBermudaBulgariaCambodiaUruguayUnited KingdomBrazilUkraineBritish Virgin IslandsITR MagazineNovember 2015AfricaAsia-PacificEuropeLatin America and Caribbean Middle EastNorth America Central AmericaJurisdictions
more across site & shared bottom lb ros

More from across our site

Direct Tax
EY
EY cuts staff following PwC tax scandal-related revenue decrease: reports
EY, KPMG, Deloitte, and PwC have all seen a decrease in public sector contracts since the scandal – it is understood
Sam Sholli, November 19 2025
Direct Tax
Breno Consoli resized.jpg
Keeping up with Brazil’s rapid tax evolution with Breno Consoli
Consoli, a tax partner at Brazilian law firm Martinelli Advogados, tells ITR about the importance of staying at the coalface and constantly learning
November 19 2025
Direct Tax
Spanish flag
The Spanish tax blockade
Despite legislative gridlock, international investors should be wary of legal precedents set by recent court rulings, which could substantially alter the Spanish tax environment
Nicolás Martín, November 18 2025
Direct Tax
Merger international
Perkins Coie and Ashurst merger to forge $2.7bn law firm
The new outfit, Ashurst Perkins Coie, will bring together around 3,000 lawyers across 23 countries
Noemi Distefano, November 17 2025
Rankings analysis
ITR World Tax 2026 rankings Americas
World Tax Rankings 2026: Brazilian firms take centre stage in Americas
As World Tax unveils its much-anticipated rankings for 2026, we highlight the two Brazilian firms that had a standout year of tier promotions
Tom Baker, November 17 2025
Direct Tax
Whistleblower
A taxing week: HMRC whistleblower payouts would achieve more than swelling coffers
ITR understands that UK Chancellor Rachel Reeves will announce a consultation on the proposed financial reward scheme, which had left advisers fretting
Tom Baker, November 14 2025
Direct Tax
Medtronic 600 x 375
This week in tax: US court rejects Medtronic request to reconsider TP ruling
The long-running dispute centres on Medtronic’s use of the comparable uncontrolled transaction TP method; in other news, Paul Hastings and FTI Consulting both made double tax hires
Sam Sholli, November 14 2025
Transfer Pricing
shannon smit resized.jpg
ITR Award Winner Series: Shannon Smit, Transfer Pricing Solutions
The boutique Australian firm’s TP award recognition proves that world-class advisory services aren’t limited to the ‘big four’, the firm’s founder tells ITR
November 13 2025
Indirect Tax
brazil-4809011 (1).jpg
Brazil to become ‘pioneer’ with ‘unique’ VAT reform: OECD paper
Canadian and Indian dual VAT models have been a source of inspiration for the Brazilian model, but the latter has unique and innovative features, the OECD paper claimed
Sam Sholli, November 12 2025
Transfer Pricing
Suited figure pointing to audit among various hexagonal icons
Why South Africa’s tax audits are becoming unforgiving
More sophisticated use of technology, heightened TP scrutiny and stricter filing requirements are making South African Revenue Service audits a formidable challenge
Akashni Ashok Latchanna, November 12 2025
Gift this article