The MLI May Preserve the Essentially Bilateral Nature of Tax Treaties and Embrace a Strong Anti-Avoidance Approach to Treaty Provisions Application

Dear friends,

The Social Science Research Network (SSRN) has recently accepted and then published seven working papers that I wrote in 2021 and 2022.

The THIRD ONE of these working papers is:

Bacci, Alessandro, The MLI May Preserve the Essentially Bilateral Nature of Tax Treaties and Embrace a Strong Anti-Avoidance Approach to the Application of Treaty Provisions (May 19, 2021). Available at SSRN:?https://lnkd.in/gQuPrXUV?or?https://lnkd.in/gEchJ-vu

Keywords: #law, #tax, #taxation, #MLI, #BEPS, #OECD, #taxtreaties, #BTT SSRN