The Multilateral Legal Instrument: A Developing Country Perspective

Suranjali Tandon

Working Papers from eSocialSciences

Abstract: This paper makes an attempt to assess whether this instrument has succeeded in bringing about the desired changes. A unique database is constructed on the basis of these country positions. Using this database, the paper shows that the benefit of the MLI may be limited in so far as the application of the optional articles is concerned. In so far as developing countries are concerned, it is found that the gains to these countries may be limited. The adoption of the minimum standards may be the limited success achieved by the instrument.

Keywords: ess; instrument; database; country position; articles; developing countries; minimum standards; BEPS; tax treaties; Multilateral Legal Instrument; Foreign investment (search for similar items in EconPapers)
Date: 2018-03
Note: Institutional Papers
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