Untangling the Role of Reservations in the OECD Multilateral Instrument: The OECD Legal Hybrids

By elaborating a typology and unearthing the effects of the MLI reservations, the author concludes that the OECD is shifting away from the Vienna Convention on the Law of Treaties to endorse unknown legal categories, thereby concealing the lack of consensus regarding how best to deal with base erosion and profit shifting practices.