Das Multilaterale Instrument als multilaterales Recht

The thesis provides a comprehensive analysis of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS MLI) from the perspective of international (tax) law and provides valuable insights into how it works and is applied. At the same time, it contributes to the work on the international law of treaties. The legal implications, challenges and solutions for the MLI in reaching a balance between multilateral coordination and national flexibility, as well as for future cooperation in international tax law, are examined in detail. Is the MLI the proclaimed ‘turning point in tax treaty history’? The thesis is of interest for researchers and legal practitioners alike.