{"id":"https://openalex.org/W2590721037","doi":"https://doi.org/10.59403/2tkeq5v","title":"The Proposed OECD Multilateral Instrument Amending Tax Treaties","display_name":"The Proposed OECD Multilateral Instrument Amending Tax Treaties","publication_year":2016,"publication_date":"2016-10-28","ids":{"openalex":"https://openalex.org/W2590721037","doi":"https://doi.org/10.59403/2tkeq5v","mag":"2590721037"},"language":"en","primary_location":{"id":"doi:10.59403/2tkeq5v","doi":"https://doi.org/10.59403/2tkeq5v","is_oa":false,"landing_page_url":"https://doi.org/10.59403/2tkeq5v","pdf_url":null,"source":{"id":"https://openalex.org/S4393917763","display_name":"Bulletin for international taxation","issn_l":"1819-5490","issn":["1819-5490","2352-9202"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://serval.unil.ch/notice/serval:BIB_D36487E4B927","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5054464778","display_name":"St\u00e9phane Austry","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S. Austry","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5032221748","display_name":"James F. Jones","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"J.F. Avery Jones","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112807496","display_name":"P. Baker","orcid":"https://orcid.org/0000-0002-4519-1563","observed_orcids":["https://orcid.org/0000-0002-4519-1563"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"P. Baker","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035720931","display_name":"Peter H. Blessing","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"P.H. Blessing","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004583182","display_name":"Robert J. Danon","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"R.J. Danon","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053186301","display_name":"Shefali Goradia","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S. Goradia","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"K. Inoue","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"K. Inoue","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5110432452","display_name":"J\u00fcrgen L\u00fcdicke","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"J. (J\u00fcrgen) L\u00fcdicke","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031697513","display_name":"Guglielmo Maisto","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"G. Maisto","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081390797","display_name":"Toshio Miyatake","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"T. Miyatake","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023195041","display_name":"Angelo Nikolakakis","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"A. Nikolakakis","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068570541","display_name":"C. van Raad","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"C. van Raad","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044141732","display_name":"Richard J. Vann","orcid":"https://orcid.org/0000-0003-0458-8959","observed_orcids":["https://orcid.org/0000-0003-0458-8959"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"R.J. Vann","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5023471990","display_name":"Bertil Wiman","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"B. Wiman","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":17.0689,"has_fulltext":true,"cited_by_count":36,"citation_normalized_percentile":{"value":0.98825051,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"70","issue":"12","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.014499999582767487,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/oecd-multilateral-instrument","display_name":"OECD Multilateral Instrument","score":0.8799999952316284},{"id":"https://openalex.org/keywords/tax-treaty-amendment","display_name":"tax treaty revision","score":0.5019999742507935},{"id":"https://openalex.org/keywords/base-erosion-and-profit-shifting","display_name":"base erosion and profit shifting","score":0.8759999871253967},{"id":"https://openalex.org/keywords/beps","display_name":"BEPS","score":0.7789999842643738},{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.6549999713897705}],"concepts":[{"id":"https://openalex.org/C2780141045","wikidata":"https://www.wikidata.org/wiki/Q18609502","display_name":"Base erosion and profit shifting","level":4,"score":0.9047526717185974},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5579193830490112},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.538622260093689},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.44036632776260376},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.40156495571136475},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.40077710151672363},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.34682705998420715},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.32994306087493896},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3117067217826843},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.18486404418945312},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.16582486033439636},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.1387033760547638},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.07435974478721619},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.59403/2tkeq5v","doi":"https://doi.org/10.59403/2tkeq5v","is_oa":false,"landing_page_url":"https://doi.org/10.59403/2tkeq5v","pdf_url":null,"source":{"id":"https://openalex.org/S4393917763","display_name":"Bulletin for international taxation","issn_l":"1819-5490","issn":["1819-5490","2352-9202"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation","raw_type":"journal-article"},{"id":"pmh:oai:serval.unil.ch:BIB_D36487E4B927","doi":null,"is_oa":true,"landing_page_url":"https://serval.unil.ch/notice/serval:BIB_D36487E4B927","pdf_url":null,"source":{"id":"https://openalex.org/S4306401797","display_name":"SERVAL (Universit\u00e9 de Lausanne)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210093590","host_organization_name":"Swiss School of Archaeology in Greece","host_organization_lineage":["https://openalex.org/I4210093590"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation, vol. 70, no. 12, pp. 683-689","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:iris.unil.ch:iris/199037","doi":null,"is_oa":true,"landing_page_url":"https://iris.unil.ch/handle/iris/199037","pdf_url":"https://iris.unil.ch/bitstreams/64179c63-e025-4a5d-ab0e-c6430a597344/download","source":{"id":"https://openalex.org/S7407055444","display_name":"IRIS","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"}],"best_oa_location":{"id":"pmh:oai:serval.unil.ch:BIB_D36487E4B927","doi":null,"is_oa":true,"landing_page_url":"https://serval.unil.ch/notice/serval:BIB_D36487E4B927","pdf_url":null,"source":{"id":"https://openalex.org/S4306401797","display_name":"SERVAL (Universit\u00e9 de Lausanne)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210093590","host_organization_name":"Swiss School of Archaeology in Greece","host_organization_lineage":["https://openalex.org/I4210093590"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation, vol. 70, no. 12, pp. 683-689","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W4401725800"],"related_works":["https://openalex.org/W4390294801","https://openalex.org/W4390289300","https://openalex.org/W4390293530","https://openalex.org/W4390293571","https://openalex.org/W4233024572","https://openalex.org/W2555393686","https://openalex.org/W2994829203","https://openalex.org/W4414870412","https://openalex.org/W4254848515","https://openalex.org/W2899626860"],"abstract_inverted_index":{"In":[0],"this":[1],"article,":[2],"the":[3,8,13,16,28,31],"authors":[4],"consider":[5],"some":[6],"of":[7,15,30],"practical":[9],"issues":[10],"relating":[11],"to":[12],"introduction":[14],"OECD":[17],"multilateral":[18],"instrument":[19],"amending":[20],"tax":[21],"treaties,":[22],"which":[23],"has":[24],"been":[25],"proposed":[26],"within":[27],"context":[29],"OECD/G20":[32],"Base":[33],"Erosion":[34],"and":[35],"Profit":[36],"Shifting":[37],"Project.":[38]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":10},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":9}],"updated_date":"2026-10-17T09:40:24.721904","created_date":"2017-03-03T00:00:00"}