The Limitation on Benefits Provision in BEPS Action 6/Multilateral Instrument: Ineffective Overreaction of Mind-Numbing Complexity – Part 2

• Autores: Blazej Kuzniacki
• Localización: Intertax, ISSN 0165-2826, Vol. 46, Nº. 2, 2018, págs. 124-139
• Idioma: inglés
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• Resumen

  • This is the second part of a comprehensive two-part article addressing the usefulness of the limitation on benefits (LOB) provision in base erosion and profit shifting (BEPS) Action 6 and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in prevention of abusive treaty shopping – the most prevalent and typical form of treaty abuse. The study concludes that the MLI LOB rule is an ineffective overreaction of ‘mind-numbing complexity’ which, despite its great potential to reflect the nature of tax treaties and treaty shopping, seems to be a lost opportunity to address that most prevalent form of treaty abuse in a targeted, effective manner. After a critical analysis, de lege ferenda conclusions will follow.