Geneza i główne założenia Konwencji Wielostronnej OECD z 2016 roku implementującej środki traktatowego prawa podatkowego

Marek Kudlicki

doi:10.21697/mj.2019.1.02

Published: 2019-01-26

No. 1 (2019)

The origins and the main objectives of OECD Multilateral Convention to Implement Tax Treaty Related Measures to prevent Base Erosion and Profit Shifting of 2016

Marek Kudlicki

"Młody Jurysta" Czasopismo Studentów i Doktorantów Wydziału Prawa i Administracji UKSW

Section: Artykuły

https://doi.org/10.21697/mj.2019.1.02

Abstract

Author presents the recent history of OECD actions aimed at tax fraud related to double taxation, which led to the creation of BEPS (Base Erosion and Profit Shifting) project. As a result of these actions, Multilateral Convention to Implement Tax Treaty Related Measures to prevent Base Erosion and Profit Shifting has been signed in 2016. The main purpose of the article is to describe how the Convention implements those BEPS
actions, which are directly aimed at eliminating tax fraud.

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Kudlicki, M. (2019). The origins and the main objectives of OECD Multilateral Convention to Implement Tax Treaty Related Measures to prevent Base Erosion and Profit Shifting of 2016. "Młody Jurysta" Czasopismo Studentów I Doktorantów Wydziału Prawa I Administracji UKSW, (1), 22–39. https://doi.org/10.21697/mj.2019.1.02

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