The Relationship between the OECD Multilateral Instrument and Covered Tax Agreements: Multilateralism and the Interpretation of the MLI

Type

Journal

Author

Blum, D.W.

Country

International; OECD

Published Date

February 12, 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 3

DOI

https://doi.org/10.59403/nzztg2

Document

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In this article, the author examines the relationship between the OECD Multilateral Instrument and Covered Tax Agreements focussing on the interpretational issues that consequently arise: (1) the influence of the MLI on the interpretation of CTAs; and (2) the effect of CTAs on the interpretation of the MLI.

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The Relationship between the OECD Multilateral Instrument and Covered Tax Agreements: Multilateralism and the Interpretation of the MLI