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 article.

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

To unlock this article:

Take a Free Trial or Login

Tags

Poland Portugal Philippines Qatar United States Oman Paraguay Peru Pakistan Panama Slovenia Armenia South Africa Singapore Antigua and Barbuda Slovak Republic Argentina Australia Romania Albania Russia Angola Serbia Algeria San Marino Saudi Arabia Andorra Monaco Mauritius Mexico Morocco Montenegro Malta Malaysia Nigeria Netherlands Antilles New Zealand Feature Norway Myanmar Netherlands Mozambique Latvia Kuwait Lao Peoples Democratic Republic Lithuania Luxembourg Lebanon Liechtenstein Kenya Republic of Kosovo Former Yugoslavia Israel Italy Isle of Man Jersey Jordan Jamaica Japan Kazakhstan Global Macedonia Gibraltar Greece Germany Guernsey Gulf Cooperation Council Greenland Guatemala Hong Kong SAR India Indonesia Hungary Iceland Ireland Iran Iraq Cuba Transfer Pricing Channel Islands Chile Direct Tax Chad Costa Rica Croatia China Colombia France Denmark Ecuador Cyprus Czech Republic European Union Finland Egypt Estonia Belize Tanzania Barbados Thailand Belgium Austria Spain Sri Lanka Azerbaijan South Korea Switzerland Bahrain Bangladesh Taiwan Sweden Bahamas Venezuela Canada Vietnam Cayman Islands Bolivia Uganda Bosnia and Herzegovina Turkey United Arab Emirates Bermuda Bulgaria Cambodia Uruguay United Kingdom Brazil Ukraine British Virgin Islands ITR Magazine November 2015 Africa Asia Pacific Asia Pacific Europe Latin America and Caribbean Europe Middle East Latin America and Caribbean North America North America Central America Jurisdictions

More from across our site

online sales tax.jpg

Experts say UK online sales tax would hold back businesses

Tax professionals have called on the UK government to reconsider its online sales tax as it would affect the economy at the worst time.

Siqalane Taho, June 29, 2022

E-invoicing compliance demands company attention: tax experts

Tax professionals have called on companies to act urgently to meet e-invoicing compliance targets as the EU plans to ramp up digitisation.

Siqalane Taho, June 29, 2022

Sponsored

Looking inward and outward – ITR’s India Special Focus launched

In the wake of India’s ambitious 25-year plan for economic growth, ITR has partnered with leading tax commentators to discuss what the future will look like for India and for the rest of the world.

Alice Jones, June 29, 2022

LONDON, UK - January 24th 2019: HMRC, Her Majesty's Revenue and

HMRC reports £32bn tax gap for FY 2020-21

But experts cast doubt on HMRC's data and believe COVID-19 would have increased the revenue shortfall.

Leanna Reeves, June 27, 2022

EY’s ‘Project Everest’ could boost business but not the brand

EY’s plan to separate its auditing and consulting businesses might lessen scrutiny from global regulators, but the brand identity could suffer, say sources.

Danish Mehboob, June 27, 2022

Row of microphones, flags, papers and other on long table in conference hall

Businesses call on G7 leaders for meaningful carbon taxes

Multinationals are asking world leaders to put a scale on carbon pricing to tackle climate change at the 48th G7 summit in Germany, from June 26 to 28.

Danish Mehboob, June 27, 2022

Budapest city skyline at Hungalian Parliament and Danube River,

Hungary rejects plan for 15% corporation tax rate

The state secretary told the French press that the country continues to oppose pillar two’s global minimum tax rate following an Ecofin meeting last week.

Leanna Reeves, June 24, 2022

This week in tax: Biden’s energy tax holiday runs out of gas?

This week the Biden administration has run into opposition over a proposal for a federal gas tax holiday, while the European Parliament has approved a plan for an EU carbon border mechanism.

Josh White, June 24, 2022

Women in Business Law Awards EMEA 2022: winners revealed

12th annual awards announce winners

John Harrison, June 24, 2022

Microsoft makes the case for better tax data management

Businesses need to improve on data management to ensure tax departments become much more integrated, according to Microsoft’s chief digital officer at a KPMG event.

Josh White, June 23, 2022