THE DEVELOPMENT OF INTERNATIONAL LAW EMBODIED IN THE MECHANISM OF IMPLEMENTATION OF THE OECD MULTILATERAL CONVENTION
Authors
-
Marko D. Paštar
Lawyer, Marko D. Pastar Law Office, Belgrade; student of doctoral academic studies, Faculty of Law, University of Belgrade, Belgrade, Serbia.
https://orcid.org/0009-0002-0838-307X
-
Marko S. Novaković
Senior research associate, Institute for International Politics and Economy, Belgrade, Serbia.
https://orcid.org/0000-0002-7753-7506
DOI:
https://doi.org/10.56461/SPZ_25203KJKeywords:
international tax law, application of multilateral international agreement, public international law, Organization for Economic Co-operation and Development, tax treaty.Abstract
In addition to presenting the circumstances that led to the adoption of the Multilateral Convention within the OECD and its importance in the matter of international tax law, the authors aim to present a special mechanism of application of this convention. At the time of the need for rapid adoption of uniform solutions, the OECD offered a completely new way of applying a multilateral international agreement, which would respond to contemporary challenges in the matter of international tax law. The authors, using the method of conceptual analysis, analyze the existence of the possibility of implementing this mechanism of application in international treaties that regulate other areas of public international law. The basic hypothesis of the work is that the mechanism of application of the Multilateral Convention would contribute to the development of general public international law in the conditions of globalization.
Downloads
References
Avi-Yonah, R. S. & Xu, H. 2018. A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits. Michigan Journal of International Law, 39(2), pp. 157-216.
Brauner, Y. 2023. What is BEPS?. Florida Tax Review, 16(2), pp. 57-110.
Christians, A. & Shay, S. E. 2017. Assessing BEPS: Origins, Standards and Responses. Cahiers de Droit Fiscal International, 102(A), pp. 19-50.
Christians, A. 2016. BEPS and the New International Tax Order. BYU Law Review, (6.4), pp. 1607-1644.
Etinski, R., Đajić, S. & Tubić, B. 2021. Međunarodno javno pravo. Novi Sad: Pravni fakultet Univerziteta u Novom Sadu.
Gutmann, D. 2023. The Future of International Tax Dispute Resolution Post-BEPS and MLI. In: Haslehner, W., Lyons, T., Pantazatou, K, Kofler, G. & Rust, A. (eds.), Alternative Dispute Resolution and Tax Disputes. Cheltenham: Edward Elgar Publishing, pp. 1-16.
Halilović, H. 2022. Međunarodnopravni aspekti multilateralnog poreznog instrumenta. Zbornik radova Pravnog fakulteta u Tuzli, 8(2), pp.174-200.
Hohmann, A., Merlo, V. & Riedel, N. 2022. Multilateral Tax Treaty Revision to Combat Tax Avoidance: On the Merits and Limits of BEPS’s Multilateral Instrument. Universität Tübingen, School of Business and Economics, Working Paper 10/2022, pp. 1-46.
Kleist, D. 2018. The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS – Some Thoughts on Complexity and Uncertainty. Nordic Tax Journal, 1, pp. 31-34.
Kostić, J. & Vasović, M. 2024. Pravilo o transfernim cenama kao antiabuzivna mera u zakonodavstvu EU i praksi Suda pravde EU. Strani pravni život, 68(3), pp. 387-401.
Kreća, M. 2018. Međunarodno javno pravo. Beograd: Pravni fakultet Univerziteta u Beogradu.
Lekman, D. A. 2019. Principal Purpose Test of Tax Treaty Law in Comparison with General Anti-Avoidance Rule of the EU Anti-Avoidance Directive. Doctoral dissertation. Uppsala: Department of Law, University of Uppsala.
Organizacija za ekonomsku saradnju i razvoj. 2019. OECD presents outputs of OECD/G20 BEPS Project for discussion at G20 Finance Ministers meeting. Dostupno na: https://web-archive.oecd.org/2019-06-04/373714-oecd-presents-outputs-of-oecd-g20-beps-project-for-discussion-at-g20-finance-ministers-meeting.htm, 24. 1. 2025.
Paštar, M. 2024. Uticaj progresivnog razvoja međunarodnog poreskog prava u okvirima OECD-a na poresko pravo Evropske unije. Evropsko zakonodavstvo, 86(4), pp. 67-90.
Popović, D. & Ilić-Popov, G. 2017. Značaj i efekti BEPS Multilateralne konvencije u međunarodnom poreskom pravu. Zbornik radova Pravnog fakulteta u Nišu, 56(75), pp. 13-31.
Popović, D. 2018. Da li je moguće na globalnom nivou regulisati izbegavanje dvostrukog oporezivanja među državama?. Ekonomija, 25(1), pp. 60-73.
Valente, P. 2017. BEPS Action 15: Release of Multilateral Instrument. Intertax, 45(3), pp. 219-227.
Zeković, S. 2003. Ekonomski i tržišni instrumenti u politici održivog razvoja EU. Economic Annals, 44(157), pp. 135-149.
Živković, O. 2022. O rešenjima koja donosi predlog Unshell direktive, Strani pravni život, 4, pp. 367-386.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Marko D. Paštar, Marko S. Novaković
This work is licensed under a Creative Commons Attribution 4.0 International License.
Institute of Comparative Law
