The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?

The Multilateral Tax Instrument and Its Relationship with Tax Treaties

Bravo, N. (2016) · World Tax Journal · doi:10.59403/1r9m3n1 · Cited by 46 · see citing works

The Proposed OECD Multilateral Instrument Amending Tax Treaties

Austry, S., Jones, J. F., Baker, P., Blessing, P. H., Danon, R. J., Goradia, S., Inoue, K., Lüdicke, J., Maisto, G., Miyatake, T., et al. (2016) · Bulletin for international taxation · doi:10.59403/2tkeq5v · Cited by 36 · see citing works

The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application

Kuźniacki, B. (2018) · World Tax Journal · doi:10.59403/3vnt53r · Cited by 61 · see citing works

The Meaning of the Principal Purpose Test: One Ring to Bind Them All?

Elliffe, C. M. (2019) · World Tax Journal · doi:10.59403/2w5sk2v · Cited by 43 · see citing works

Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard

Kuźniacki, B., Almada, M., Tyliński, K., Górski, L., Winogradska, B., & Zeldenrust, R. (2022) · World Tax Journal · doi:10.59403/2yhh9pa · Cited by 31 · see citing works

Controlled Foreign Corporations as Fiscally Transparent Entities. The Application of CFC Rules in Tax Treaties

Cané, D. (2017) · World Tax Journal · doi:10.59403/3t90knz · Cited by 21 · see citing works

The Relationship between the OECD Multilateral Instrument and Covered Tax Agreements: Multilateralism and the Interpretation of the MLI

Blum, D. W. (2018) · Bulletin for international taxation · doi:10.59403/nzztg2 · Cited by 20 · see citing works

The Impact of the BEPS Multilateral Instrument on International Tax Policies

Hattingh, J. (2018) · Bulletin for international taxation · doi:10.59403/gknrrv · Cited by 20 · see citing works

A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)?

Haslehner, W. C. (2020) · Bulletin for international taxation · doi:10.59403/2jsrb4t · Cited by 15 · see citing works

Requirements for Tax XAI Under Constitutional Principles and Human Rights

Kuzniacki, B., Almada, M., Tyliński, K., & Górski, Ł. (2022) · Lecture Notes in Computer Science · doi:10.1007/978-3-031-15565-9_14 · Cited by 14 · see citing works

Legitimacy in International Tax Law-Making: Can the OECD Remain the Guardian of Open Tax Norms?

Brosens, L., & Bossuyt, J. (2020) · World Tax Journal · doi:10.59403/8jtx0e · Cited by 14 · see citing works

Untangling the Role of Reservations in the OECD Multilateral Instrument: The OECD Legal Hybrids

Antón, R. G. (2017) · Bulletin for international taxation · doi:10.59403/9wavz6 · Cited by 14 · see citing works

International Taxation and the Challenges for Multilateralism in the Context of the OECD Multilateral Instrument

Gomes, M. L. (2017) · Bulletin for international taxation · doi:10.59403/3z4xpyx · Cited by 12 · see citing works

The Commentaries on the OECD Model as a Mechanism for Interpretation with Reference to the Swedish Perspective

Cejie, K. (2017) · Bulletin for international taxation · doi:10.59403/1xctetr · Cited by 8 · see citing works

A Multi-Level Approach to “Treaty Entitlement” under the BEPS Project

Garbarino, C. (2018) · European Taxation · doi:10.59403/dypt9f · Cited by 8 · see citing works

The Autonomous Interpretation of the Multilateral Instrument with Particular Relevance to Article 2(2)

Manzi, G. (2020) · Bulletin for international taxation · doi:10.59403/gwpjqx · Cited by 7 · see citing works

Interpretation under the Multilateral Instrument (MLI) – Part One

Pötgens, F. P. G., Austry, S., Jones, J. F., Baker, P., Blessing, P. H., Danon, R. J., Goradia, S., Hattingh, P. J., Inoue, K., Maisto, G., et al. (2025) · Bulletin for international taxation · doi:10.59403/3zgf99m · Cited by 4 · see citing works

Introduction of the Principal Purpose Test and Discretionary Benefits Provisions into Singapore’s Tax Treaties: Not as Black as It Is Painted

Kuźniacki, B. (2018) · Asia-Pacific tax bulletin · doi:10.59403/39655r4 · Cited by 4 · see citing works

Article 5: Permanent Establishment - Global Tax Treaty Commentaries (Last reviewed 1 September 2022)

Arnold, B., & Loomer, G. (2022) · IBFD eBooks · doi:10.59403/32gp8n9 · Cited by 4 · see citing works

Constitutional Issues Arising from the Principal Purpose Test: The Lesson from Poland

Kuźniacki, B. (2018) · Studia Iuridica Lublinensia · doi:10.17951/sil.2018.27.2.95 · Cited by 4 · see citing works

Cairn Energy: when retroactive taxation not justified by prevention of tax avoidance is unfair and inequitable

Kuźniacki, B., & van Weeghel, S. (2023) · Arbitration International · doi:10.1093/arbint/aiad003 · Cited by 3 · see citing works

Interpretation under the Multilateral Instrument (MLI) – Part Two

Pötgens, F. P. G., Austry, S., Jones, J. F., Baker, P., Blessing, P. H., Danon, R. J., Goradia, S., Hattingh, J., Inoue, K., Maisto, G., et al. (2025) · Bulletin for international taxation · doi:10.59403/2qkhqk9 · Cited by 2 · see citing works

Chapter 7: The BEPS Multilateral Instrument and EU Law

Pistone, P. (2019) · GREIT series. · doi:10.59403/20r4zqh007 · Cited by 2 · see citing works

Article 5: Permanent Establishment - Global Tax Treaty Commentaries (Last reviewed 1 October 2024)

Arnold, B., & Loomer, G. (2024) · IBFD eBooks · doi:10.59403/32jh6qt · Cited by 1 · see citing works

The German-Polish Tax Problems of Cross-Border Workers in the COVID-19 Pandemic – When the Remedy is Worse than the Problem

Morawski, W., & Kuźniacki, B. (2021) · Białostockie Studia Prawnicze · doi:10.15290/bsp.2021.26.04.06 · Cited by 1 · see citing works

Aggressive Tax Planning in Light of the Securing the Activity Framework of Enablers Initiative: A Path to Inflation of Anti-Tax Avoidance Rules in the EU Law

Kuźniacki, B. (2023) · International Tax Studies · doi:10.59403/2k0pj4x · Cited by 1 · see citing works

Law Implementing the EU Tax Dispute Resolution Directive (2017/1852)

Orlandoni, O., & Moramarco, G. J. (2020) · European Taxation · doi:10.59403/2b6368 · Cited by 1 · see citing works

Introduction of the Principal Purpose Test and Discretionary Benefits Provisions into Singapore’s Tax Treaties: Not as Black as It Is Painted

Kuźniacki, B. (2018) · Asia-Pacific tax bulletin · doi:10.59403/1t1b75g · Cited by 1 · see citing works

Chapter 14: Denmark

Schmidt, P. K., & Bundgaard, J. (2019) · WU Institute for Austrian and International Tax Law, tax law and policy series. · doi:10.59403/27ze1gm014 · Cited by 1 · see citing works

Article 5: Permanent Establishment - Global Tax Treaty Commentaries (Last reviewed 1 July 2017)

Arnold, B. J. (2017) · IBFD eBooks · doi:10.59403/5ndbk9 · Cited by 1 · see citing works

Reservations and declarations to tax treaties

Александровна, Х. И. (2021) · Law Enforcement Review · doi:10.52468/2542-1514.2021.5(2).99-108 · Cited by 1 · see citing works

Chapter 6: Obligations to MLI Non-Signatories within the Inclusive Framework

Schoueri, L. E., & Galdino, G. (2020) · GREIT series. · doi:10.59403/20cmn1a007 · Cited by 1 · see citing works

Treaty Interpretation - Global Tax Treaty Commentaries (Last reviewed 1 February 2021)

Jones, J. F. A., & Hattingh, J. (2021) · IBFD eBooks · doi:10.59403/74tsx8 · Cited by 1 · see citing works

Article 5: Permanent Establishment - Global Tax Treaty Commentaries (Last reviewed 1 October 2018)

Arnold, B. (2020) · IBFD eBooks · doi:10.59403/2ngncvg · Cited by 1 · see citing works

Is There Any International Fundamental Right Against an International General Anti-avoidance Rule?

Rolim, J. D. (2019) · Springer eBooks · doi:10.1007/978-981-15-0089-3_12

Limites do planejamento tributário internacional por meio de acordos de bitributação: a Cláusula de Principal Propósito (\"PPT\")

Pegoraro, A. (2020) · doi:10.11606/d.2.2020.tde-05052021-223359

Chapter 35: Implementing the Multilateral Instrument in the United Kingdom

Daly, S. (2021) · WU Institute for Austrian and International Tax Law, tax law and policy series. · doi:10.59403/32zk1jp035

Chapter 30: Implementing the Multilateral Instrument in Slovakia

Kačaljak, M., & Bonk, F. (2021) · WU Institute for Austrian and International Tax Law, tax law and policy series. · doi:10.59403/32zk1jp030

Chapter 5: Unveiling the MLI: An Analysis of Its Nature, Relationship to Covered Tax Agreements and Interpretation in Light of the Obligations of Its Parties

Szudoczky, R., & Blum, D. W. (2020) · GREIT series. · doi:10.59403/20cmn1a006

Chapter 8: The Multilateral Instrument and Asymmetric Choices under Articles 12-15 on PE Threshold

Brokelind, C. (2020) · GREIT series. · doi:10.59403/20cmn1a009

Chapter 7: Multilateralism and International Tax Law: The Interpretation of Tax Treaties in Light of the Multilateral Instrument

Prokisch, R., & de Man, F. S. (2020) · GREIT series. · doi:10.59403/20cmn1a008

Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard

ALMADA, M., ALMADA, M., TYLIŃSKI, K., GÓRSKI, Ł., WINOGRADSKA, B., & ZELDENRUST, R. (2022) · Cadmus - EUI Research Repository (European University Institute)

La notion d'abus de convention fiscale : réflexions à la lumière des droits français et américain

Jestin, K. (2017) · doi:10.70675/492afc45z5f1ez4869zaea5z33302bda6346

Fiscalité internationale et pays émergents

Miege-Declercq, B. (2022) · doi:10.70675/5c7bbdf0z28b1z4cc2z9711z11d1099a53ac

Article 5: Permanent Establishment - Global Tax Treaty Commentaries (Last reviewed 1 September 2020)

Arnold, B. (2020) · IBFD eBooks · doi:10.59403/23jw9em

Article 5: Permanent Establishment - Global Tax Treaty Commentaries (Last reviewed 1 July 2026)

Arnold, B., & Loomer, G. (2026) · IBFD eBooks · doi:10.59403/3z734hj

Treaty Interpretation - Global Tax Treaty Commentaries (Last reviewed 1 February 2026)

Jones, J. F. A., & Hattingh, J. (2026) · IBFD eBooks · doi:10.59403/28gvnh

The Multilateral Instrument: Legal Concerns and the Way Ahead

West, J.-P. V. (2017) · VUBIR (Vrije Universiteit Brussel)

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

Kleist, D. (2018) · Nordic Tax Journal · doi:10.1515/ntaxj-2018-0001 · Cited by 32 · see citing works

The OECD Multilateral Instrument from a Mexican Perspective: What Are the Most Significant Challenges?

Becerra, J. A. (2023) · Bulletin for international taxation · doi:10.59403/2539ct · Cited by 3 · see citing works

Das Multilaterale Instrument als multilaterales Recht

Jung, C. (2025) · Nomos Verlagsgesellschaft mbH & Co. KG eBooks · doi:10.5771/9783748953838

Impact of the OECD Multilateral Instrument on International Tax LawPreprint

Bacia, B., & Toporowski, P. (2017) · SSRN Electronic Journal · Cited by 1 · see citing works