Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 1

Nikolakakis, A.; Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Raad, C. van; Vann, R.J.; Wiman, B.

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 1

Journal

Author

Nikolakakis, A.; Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Hattingh, P.J.; Inoue, K.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Raad, C. van; Vann, R.J.; Wiman, B.

Country

International; OECD

Published Date

14 August 2017

Issue

Bulletin for International Taxation 2017 (Volume 71), No. 9

DOI

https://doi.org/10.59403/rdrctd

Document

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Part 1 of this article reflects on the OECD’s proposals regarding fiscally transparent entities and the provisions of the Multilateral Instrument based on experience in considering and working with similar measures in existing treaties. Consequently, the article raises a number of interpretive and technical questions, as well as policy issues.

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Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 1