Multilateral Convention (MLI) – Tax Evolution or Revolution?

• Authors: Agnieszka Franczak
• Languages of publication: EN

Abstracts

EN

The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris. The provisions thereof introduce a tax settlement counteracting the abuse of double taxation agreements. The aim of this article is to offer an insight into both the origin and the resolutions of MLI. In the publication, an attempt was made in order to analyse and assess the impact of the Convention on the taxation system.

PL

Konwencja Wielostronna (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) to umowa międzynarodowa, która została podpisana 7 czerwca 2017 r. w Paryżu. Zapisy Konwencji MLI wprowadzają porozumienie podatkowe zapobiegające nadużywaniu umów o unikaniu podwójnego opodatkowania. Celem opracowania jest przybliżenie genezy oraz założeń Konwencji Wielostronnej. Podjęto też próbę analizy i oceny wpływu Konwencji na system podatkowy.

Keywords

EN

Multilateral Convention; MLI; tax agreement; BEPS

PL

Konwencja Wielostronna; MLI; umowa podatkowa; BEPS

• Publisher: Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
• Journal: Studia Iuridica Lublinensia
• Year: 2018
• Volume: 27
• Issue: 2

Dates

published

2018

online

2018-06-28

Contributors

author

Agnieszka Franczak

References

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• The Act of 29 September 2017 on Ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting; drawn up as of 24 November 2016 in Paris (Journal of Laws, 2017, Item 2104).
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Identifiers

DOI

10.17951/sil.2018.27.2.9