{"product_id":"mli-made-easy-kuldeep-sharma-9789403532608","title":"MLI Made Easy","description":"\u003cp\u003eThe Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) provides an innovative approach to enable countries to swiftly modify their bilateral tax treaties in order to implement measures developed in the course of the Base Erosion and Profit Shifting (BEPS) Project. MLI, the first successfully concluded multilateral tax treaty, provides jurisdictions with the tools they need to ensure that profits are taxed where economic activities generating the profits are performed, while at the same time giving businesses greater certainty. \u003cem\u003eMLI Made Easy\u003c\/em\u003e makes it easier to get a complete grasp of this swift but complex modification process of tax treaties. This first and only self-contained book offers an unmatched article-by-article discussion of the MLI with an abundance of practical examples, diagrams, and flowcharts to make the information easier to understand and apply.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eFocusing on measures to combat tax evasion and abuse of tax treaties arising due to artificial avoidance of a permanent establishment status, hybrid mismatch arrangements, and other aspects of taxation, the book includes an in-depth discussion of the following and more: \u003c\/li\u003e \u003cli\u003ehow specific gaps in existing bilateral tax treaties are addressed by the MLI;\u003c\/li\u003e \u003cli\u003epositions taken by selected jurisdictions and their impact on treaties;\u003c\/li\u003e \u003cli\u003ecompatibility clauses, notification clauses, opting-in mechanisms, alternative provisions, and reservations;\u003c\/li\u003e \u003cli\u003eexperiences in the course of implementation of the MLI;\u003c\/li\u003e \u003cli\u003emisconceptions and lingering doubts in respect of various substantive and procedural provisions of the MLI;\u003c\/li\u003e \u003cli\u003einteraction between the principal purpose test and simplified limitation on benefits;\u003c\/li\u003e \u003cli\u003eimproving dispute resolution; and\u003c\/li\u003e \u003cli\u003emeaning of the phrases 'on or after', 'other taxes', and interpretational issues in entry into effect provisions.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eAdopted by a majority of jurisdictions worldwide, MLI preserves the tax sovereignty of its Parties and has been successful in overcoming barriers to the conclusion of a worldwide multilateral tax treaty. Because this easy-to-use book immensely facilitates understanding and application of the treaty measures developed in the course of the BEPS Project, it will be of immeasurable use to practitioners and other professionals engaging in international taxation, as well as to taxation authorities and interested academics in any part of the world. \u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Kuldeep Sharma\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403532602\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403532608\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 04\/22\/2021\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 400\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.62lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.88d","brand":"Kuldeep Sharma","offers":[{"title":"Hardcover","offer_id":44716544655615,"sku":"9789403532608","price":132.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_b1c0acd1-5d17-4910-9c0a-7d5bd1a0a252.jpg?v=1705682741","url":"https:\/\/www.whiterainbookhouse.com\/products\/mli-made-easy-kuldeep-sharma-9789403532608","provider":"WR Book House","version":"1.0","type":"link"}