Multilateral Convention: Possible Problems of Legal Uncertainty

Многосторонняя конвенция: возМожные проблеМы правовой неопределенности

Darya Podshivalova ()
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Darya Podshivalova: The Russian Presidential Academy of National Economy and Public Administration

Ekonomicheskaya Politika / Economic Policy, 2021, vol. 1, 38-55

Abstract: On October 1, 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting entered into force with respect to the Russian Federation. The main purpose of the MLI is to establish minimum standards for combating international tax avoidance.

Keywords: international tax law; Multilateral Instrument; MLI; anti-avoidance; principal purpose test; tax certainty; international cooperation (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ecopol:s2102

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