Perspectives on the Multilateral Instruments

38 MJILDIGTIALSYMPOSIUM 1

On October 13, 2017, tax specialists and international law experts from universities, private practice, and global institutions explored the implications of the recently signed Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The day-long conference was organized at the University of Michigan Law School by Professor Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program at Michigan Law. The conference was co-sponsored by the Michigan Journal of International Law. In this special digital issue, four emerging tax scholars share their perspectives on the issues and debates raised through the conference:

PERSPECTIVES ON THE MULTILATERAL INSTRUMENTS

The Multilateral Instrument: A New Array of Questions by Lukas Kutilek

The Dispute Settlement Mechanisms Under the MLI: A Work in Progress by Gianluca Darena

Is the Principal Purpose Test an “Atomic Bomb” and should it be used against Treaty Abuse? by Eran Levy

Principal Purpose Test Needs Time by Chul Hun Lee

  Lukas Kutilek is a JD candidate at the University of Michigan Law School and holds a JD equivalent, summa cum laude, from the Charles University in Prague. In the past, he has practiced tax law in Prague at Dentons, Ernst & Young, and PDF CZ. He has also worked at Moris & Associates in Miami and at Clifford Chance and Jansta Kostka in Prague. Additionally, he has clerked at an appellate senate at the Municipal Court in Prague.     Gianluca Darena is a practicing attorney at Moris & Associates, Miami, Florida; he holds a J.D. from Nova Southeastern University and a J.D. from Università degli Studi di Roma III. Mr. Darena concentrates his practice in the areas of cross-border investment, tax planning, business transactions, and commercial litigation.     Eran Levy is an International Taxation LLM candidate at the University of Michigan Law School. Eran graduated the combined program of Law (LLB) and Accountancy from Tel Aviv University in 2013 (magna cum laude, Accounting). Eran is a lawyer and Certified Public Accountant (Israel) and worked in the International Tax department of Shekel & Co. (Israel) as well as in the Corporate Tax department of KPMG Israel. Eran also served as a teaching assistant in taxation at Tel Aviv University.     Chul Hun Lee is a second-year law student at the University of Michigan Law School. Chul Hun graduated from American University with a double major in International Studies and Economics. Before coming to Michigan, he served in the Republic of Korea Army and was part of the United Nation’s peacekeeping mission in South Sudan. During his 1L summer, Chul Hun worked at the DC office of Drinker Biddle & Reath LLP. He will spend his 2L summer at the DC office of another law firm.

Perspectives on the Multilateral Instrument (PDF)

October 13, 2017

Dispute Settlement under the MLI and the EU Arbitration Convention

Pasquale Pistone (IBFD)

Commentator: Kim Brooks (Dalhousie)

Article 7 and Prevention of Treaty Abuse

Richard Reinhold (Willkie Farr)

Commentator: Reuven Avi-Yonah (University of Michigan)

The MLI: Continuity and Innovation

Maikel Evers (OECD)

Commentator: Steve Ratner (Michigan)

MLI Implications for Europe

Gianluca Mazzoni (Michigan)

Commentator: Pasquale Pistone

The MLI and the International Tax Regime

Reuven Avi-Yonah & Haiyan Xu (University of Michigan)

Citations:

Lukas Kutilek, The Multilateral Instrument: A New Array of Questions, 38 MJILDigtialSymposium 4 (2017). Gianluca Darena, The Dispute Settlement Mechanisms Under the MLI: A Work in Progress, 38 MJILDigtialSymposium 10 (2017). Eran Levy, Is the Principal Purpose Test an “Atomic Bomb” and should it be used against Treaty Abuse? 38 MJILDigtialSymposium 15 (2017). Chul Hun Lee, Principal Purpose Test Needs Time, 38 MJILDigtialSymposium 21 (2017).