Category: Taxation
What do the Titles of Double Taxation Agreements Reveal about their Objectives?
1. Introduction The titles of the double taxation agreements (DTAs) of the first batch of selected jurisdictions covered in this note reveal six distinct objectives. These comprise:(a) the elimination or avoidance of double taxation;(b) the prevention of tax fraud, evasion or avoidance;(c) the encouragement of trade and investment;(d) the exchange of information;(e) reciprocal administrative assistance;
//
BEPS MLI Parties and Non-Parties
BEPS MLI Parties are States and jurisdictions for which the instrument is in force (Article 2(1)(b) of the BEPS MLI). This note covers the differences in the length of time (number of days) it took for signatories to become Parties, and the current numbers for Parties and non-Parties. 1. Length of the Period from Signature
//
BEPS MLI Signatories and Non-Signatories
This note provides an overview of the jurisdictions that have signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI). It also covers the representation of both signatories and non-signatories across the main geographical regions as well as within various regional economic organizations and other groupings.
//
