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The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK

Milla Ivanova

Revenue Law Journal2018https://doi.org/10.53300/001c.6795article
ABDC B
Weight
0.34

What the paper says

This paper will discuss the Permanent Establishment (‘PE’) provisions of the recently signed Multilateral Instrument (‘MLI’). Specifically, it will examine the MLI’s adoption of the Organisation of Economic Co-Operation and Development (‘OECD’) 2015 Action 7 Final Report on Preventing the Artificial Avoidance of PE Status into Articles 12-15. It will then proceed to evaluate the potential effectiveness of these Articles in the MLI in light of the reservations made by Australia and the UK and the unilateral measures enacted by the two countries to combat Base Erosion and Profit Shifting (‘BEPS’). By examining the unilateral approach of both nations, this paper aims to highlight that multilateral solutions are essential to achieve global coherence and restore confidence in the international tax system.

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https://doi.org/https://doi.org/10.53300/001c.6795

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@article{milla2018,
  title        = {{The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK}},
  author       = {Milla Ivanova},
  journal      = {Revenue Law Journal},
  year         = {2018},
  doi          = {https://doi.org/https://doi.org/10.53300/001c.6795},
}

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The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK

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Evidence weight

0.34

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

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.80 × 0.15 = 0.12
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.