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Conference: “Mission Completed?: The Implementation and Lasting Effects of the Multilateral Instrument”

July 2-4, 2020, Rust (Burgenland), Austria

The Institute for Austrian and International Tax Law Vienna in cooperation with the Doctoral Program in International Business Taxation is organizing the conference:

“Mission Completed?: The Implementation and Lasting Effects of the Multilateral Instrument”

The conference focuses on the implementation and lasting effects of the Multilateral Instrument (“MLI”). The MLI is a multilateral convention, which aims at swiftly modifying existing bilateral tax treaties without the need to renegotiate each treaty individually. It does not replace the existing tax treaties, but rather modifies their content with the aims to reduce the options of tax avoidance by multinational enterprises, counter treaty abuse and improve dispute resolution mechanism, providing flexibility according to the different treaty policies and positions chosen by countries. The MLI entered into force on 1 July 2018. It already covers 90 jurisdictions and 6 more countries have expressed their intention to sign the Convention. The format of the conference provides for a highly interactive environment in which reporters from all over the world will share their countries positions and experiences regarding the impact of the MLI in their tax treaty network, and other issues on the implementation of the Convention with respect to policy options, reservations and legal and constitutional concerns. The discussion will start by identifying whether their jurisdictions have signed the MLI and the number of covered tax agreements. Further on, reporters will give an overview of the characteristics of each country position and the adopted provisions. In addition, the reporters will provide a critical analysis of the general policy on options and reservations followed by their jurisdictions as well as constitutional issues, giving insights to current flaws and potential improvements of the Convention. Using the comparative approach in the analysis, we aim to provide the practical assessment of the MLI, its effectiveness and its expected practical impact in the future.

The conference will be held from the evening of Thursday, July 2, to the evening of Saturday, July 4, 2020, in Rust, Burgenland, at Seehotel www.seehotelrust.at.

Please find the Invitation, the Questionaire and the application form below.

For further information and to send your application form please email Ms. Layomi Gunatilleke-Jester layomi.gunatilleke-jester@wu.ac.at