@article{1428640,
      author = {et, Michael Lang.},
      url = {http://library.usi.edu/record/1428640},
      title = {The Implementation and Lasting Effects of the Multilateral  Instrument.},
      abstract = {Action 15 of the BEPS Project "The Multilateral Convention  to Implement Tax Treaty Related Measures to Prevent Base  Erosion and Profit Shifting" - the Multilateral  Instru­ment (MLI) - is a multilateral convention that  swiftly modifies the application of exist­ing bilateral  tax treaties without the need to renegotiate each treaty  individually. It does not replace the existing tax treaties  but rather modifies their application with the aim to  reduce the opportunities for tax avoidance by multinational  enterprises, counter treaty abuse and improve the dispute  resolution mechanism, providing flexibility according to  the different treaty policies and positions chosen by  countries. The MLI was finalized in November 2016, and a  first signing ceremony was held in Paris on 6 June 2017. A  total of 76 jurisdictions signed it at this first ceremony.  In the meantime, it has grown to cover almost 100  jurisdictions. The aim of this book is to provide tax  authorities, policymakers, courts and practitioners with an  overview of the countries' positions and experiences  re­garding the impact of the MLI on their tax treaty  network, as well as other issues on the implementation of  the convention with respect to policy options,  reservations, and legal and constitutional concerns.The  book comprises 34 national reports from countries across  the globe and is the out­come of an alternative  non-physical interaction between national reporters and  authors. This was due to the special COVID-19 situation  lived during 2020, serving as a substitute for the prepared  conference on the MLI that should have taken place from 2  to 4 July 2020 in Rust, Burgenland, Austria. A general  report highlights the most important findings.},
      recid = {1428640},
      pages = {1 online resource (1014 pages).},
}