Quotation Szudoczky, Rita. 2020. The Effects of the MLI on Tax Treaties. Lecture WU LLM Program on International Tax Law, Vienna, 12.12.20




The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is a new phenomenon in international taxation which has been developed to swiftly change, by way of a single instrument, the existing tax treaties in order to include in them measures recommended by the BEPS project aimed at preventing tax treaty abuse. The MLI has been described in every ways from a game-changer in international taxation that “makes tax treaty history” to a conservative instrument which preserves the inherent bilateral nature of tax treaties. The lecture examines the actual effect that the MLI has on tax treaties focusing on its flexible nature which offers many possibilities to the parties for reservations, opt-ins and alternatives making it fit for various bilateral relations. We will also discuss the mechanism through which the MLI modifies existing tax treaties, all with the aim of understanding how the MLI changes the application of tax treaties as we currently know it.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Unpublished lecture
Language English
Title The Effects of the MLI on Tax Treaties
Event Lecture WU LLM Program on International Tax Law
Location Vienna
Event country Austria
Date Dec. 12, 2020


Szudoczky, Rita (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
5235 International law (Details)
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