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Enhancing the Tax Treaties of Indonesia, Malaysia, Singapore, Thailand and Vietnam Pursuant to the OECD Multilateral Instrument on Base Erosion and Profit Shifting

Edwin Vanderbruggen

Asia-Pacific Tax Bulletin2025https://doi.org/10.59403/3kvvzx6article
ABDC C
Weight
0.50

What the paper says

This article discusses the volume and the substance of the amendments that have been made to the tax treaties of Indonesia, Malaysia, Singapore, Thailand and Vietnam through the operation of the G20/OECD Multilateral Instrument on Base Erosion and Profit Shifting. Based on their tax policies, it provides context on their positions and on the related outcomes. The article offers some conclusions on the number of treaties of the states concerned that have been affected by this first of its kind multilateral approach, and on the substance of those changes.

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https://doi.org/https://doi.org/10.59403/3kvvzx6

Or copy a formatted citation

@article{edwin2025,
  title        = {{Enhancing the Tax Treaties of Indonesia, Malaysia, Singapore, Thailand and Vietnam Pursuant to the OECD Multilateral Instrument on Base Erosion and Profit Shifting}},
  author       = {Edwin Vanderbruggen},
  journal      = {Asia-Pacific Tax Bulletin},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/3kvvzx6},
}

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Enhancing the Tax Treaties of Indonesia, Malaysia, Singapore, Thailand and Vietnam Pursuant to the OECD Multilateral Instrument on Base Erosion and Profit Shifting

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.