The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK

Milla Ivanova

Research output: Contribution to journalArticleResearchpeer-review

4 Downloads (Pure)

Abstract

This paper will discuss the Permanent Establishment (‘PE’) provisions of the recently signed Multilateral Instrument (‘MLI’). Specifically, it will examine the MLI’s adoption of the Organisation of Economic Co-Operation and Development (‘OECD’) 2015 Action7 Final Report on Preventing the Artificial Avoidance of PE Status into Articles 12-15. It will then proceed to evaluate the potential effectiveness of these Articles in the MLI in light of the reservations made by Australia and the UK and the unilateral measures enacted by the two countries to combat Base Erosion and Profit Shifting (‘BEPS’). By examining the unilateral approach of both nations, this paper aims to highlight that multilateral solutions are essential to achieve global coherence and restore confidence in the international tax system.
Original languageEnglish
Article number7
Pages (from-to)123-136
Number of pages13
JournalRevenue Law Journal
Volume25
Issue number1
Publication statusPublished - 21 Dec 2018

Fingerprint

economic cooperation
tax system
erosion
profit
confidence
coherence

Cite this

@article{434e0382801b4ce4897739aadc9e8dcb,
title = "The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK",
abstract = "This paper will discuss the Permanent Establishment (‘PE’) provisions of the recently signed Multilateral Instrument (‘MLI’). Specifically, it will examine the MLI’s adoption of the Organisation of Economic Co-Operation and Development (‘OECD’) 2015 Action7 Final Report on Preventing the Artificial Avoidance of PE Status into Articles 12-15. It will then proceed to evaluate the potential effectiveness of these Articles in the MLI in light of the reservations made by Australia and the UK and the unilateral measures enacted by the two countries to combat Base Erosion and Profit Shifting (‘BEPS’). By examining the unilateral approach of both nations, this paper aims to highlight that multilateral solutions are essential to achieve global coherence and restore confidence in the international tax system.",
author = "Milla Ivanova",
year = "2018",
month = "12",
day = "21",
language = "English",
volume = "25",
pages = "123--136",
journal = "Revenue Law Journal",
issn = "1034-7747",
publisher = "Bond University Press",
number = "1",

}

The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK. / Ivanova, Milla.

In: Revenue Law Journal, Vol. 25, No. 1, 7, 21.12.2018, p. 123-136.

Research output: Contribution to journalArticleResearchpeer-review

TY - JOUR

T1 - The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK

AU - Ivanova, Milla

PY - 2018/12/21

Y1 - 2018/12/21

N2 - This paper will discuss the Permanent Establishment (‘PE’) provisions of the recently signed Multilateral Instrument (‘MLI’). Specifically, it will examine the MLI’s adoption of the Organisation of Economic Co-Operation and Development (‘OECD’) 2015 Action7 Final Report on Preventing the Artificial Avoidance of PE Status into Articles 12-15. It will then proceed to evaluate the potential effectiveness of these Articles in the MLI in light of the reservations made by Australia and the UK and the unilateral measures enacted by the two countries to combat Base Erosion and Profit Shifting (‘BEPS’). By examining the unilateral approach of both nations, this paper aims to highlight that multilateral solutions are essential to achieve global coherence and restore confidence in the international tax system.

AB - This paper will discuss the Permanent Establishment (‘PE’) provisions of the recently signed Multilateral Instrument (‘MLI’). Specifically, it will examine the MLI’s adoption of the Organisation of Economic Co-Operation and Development (‘OECD’) 2015 Action7 Final Report on Preventing the Artificial Avoidance of PE Status into Articles 12-15. It will then proceed to evaluate the potential effectiveness of these Articles in the MLI in light of the reservations made by Australia and the UK and the unilateral measures enacted by the two countries to combat Base Erosion and Profit Shifting (‘BEPS’). By examining the unilateral approach of both nations, this paper aims to highlight that multilateral solutions are essential to achieve global coherence and restore confidence in the international tax system.

M3 - Article

VL - 25

SP - 123

EP - 136

JO - Revenue Law Journal

JF - Revenue Law Journal

SN - 1034-7747

IS - 1

M1 - 7

ER -