Multilateral Tax Convention as of 7 June 2017 and new mechanisms to combat tax evasion and avoidance in the aspect of their prospective application in the Republic of Belarus

  • Snezhana K. Leshchanka Belarusian State University, 4 Niezaliežnasci Avenue, Minsk 220030, Belarus

Abstract

The article examines key provisions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, signed on 7 June 2017, which makes amendments to bilateral tax treaties (conventions) in order to introduce legal mechanisms to combat tax evasion and avoidance. It studies history of the Multilateral Convention. There is analysis of consequences of implementation of the Multilateral Convention by the Republic of Belarus; study of Organization for Economic Cooperation and Development recommendations aimed at combating Base erosion and profit shifting and other forms of tax evasion and tax avoidance. The bilateral tax agreements of the Republic of Belarus have been analyzed with a view to their possible modification upon the accession of the Republic of Belarus to the Multilateral Convention. The minimum standard of the Convention is characterized, including the purpose of the treaty and the General anti-avoidance rule; some of the optional provisions are examined together with the procedure for notifying the depositary on the amended bilateral agreements and other related issues.

Author Biography

Snezhana K. Leshchanka, Belarusian State University, 4 Niezaliežnasci Avenue, Minsk 220030, Belarus

PhD (law), docent; associate professor at the department of financial law and legal regulation of economic activity, faculty of law

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Published
2019-10-22
Keywords: Tax, Double Taxation Treaties, single tax principle, international taxation, General anti-avoidance rule, prevention of Base erosion and profit shifting (BEPS ), Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, tax evasion, treaty shopping, principal purpose test, limitation of benefits, the minimum standard of the Multilateral Instrument, Organization for Economic Cooperation and Development
How to Cite
Leshchanka, S. K. (2019). Multilateral Tax Convention as of 7 June 2017 and new mechanisms to combat tax evasion and avoidance in the aspect of their prospective application in the Republic of Belarus. Journal of the Belarusian State University. Law, 3, 60-74. Retrieved from https://journals.bsu.by/index.php/law/article/view/1492
Issue
No 3 (2017): Journal of the Belarusian State University. Law
Section
Finance Law and Tax Law