Natalia Pushkareva surveys the ninety-five covered tax agreements that had been registered as of March 2021 with an article-by-article comparison of the agreed terms. Focusing its analysis especially on the differences between developed and developing countries, the chapter provides detailed insights and analysis of the trends to date, showing that countries fall into distinct categories with respect to their embrace of the different articles and that these groupings shift from article to article. The chapter demonstrates that the MLI signatories fall into demonstrably “more compliant” and “less compliant” groupings, with distinct policy stances revealed in the process.
A Cross-Jurisdictional Analysis of MLI Implementation to Date
Natalia Pushkareva
2021
Abstract
Natalia Pushkareva surveys the ninety-five covered tax agreements that had been registered as of March 2021 with an article-by-article comparison of the agreed terms. Focusing its analysis especially on the differences between developed and developing countries, the chapter provides detailed insights and analysis of the trends to date, showing that countries fall into distinct categories with respect to their embrace of the different articles and that these groupings shift from article to article. The chapter demonstrates that the MLI signatories fall into demonstrably “more compliant” and “less compliant” groupings, with distinct policy stances revealed in the process.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
