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Abstract
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris. The provisions thereof introduce a tax settlement counteracting the abuse of double taxation agreements. The aim of this article is to offer an insight into both the origin and the resolutions of MLI. In the publication, an attempt was made in order to analyse and assess the impact of the Convention on the taxation system.
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References
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DOI: http://dx.doi.org/10.17951/sil.2018.27.2.9
Date of publication: 2018-06-28 19:25:41
Date of submission: 2018-02-14 21:43:54
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Copyright (c) 2018 Agnieszka Franczak
This work is licensed under a Creative Commons Attribution 4.0 International License.