MEĐUNARODNOPRAVNI ASPEKTI MULTILATERALNOG POREZNOG INSTRUMENTA (INTERNATIONAL LEGAL ASPECTS OF MULTILATERAL TAX INSTRUMENT)

The Multilateral (tax) Instrument (MLI) represents an exceptionally interesting international legal act that brings many novelties that will leave an impact both in the
international tax regime and in international law in general and as such deserves our
attention. Designed as a multilateral international legal act, the MLI aims to make
changes within the network of about two thousand bilateral tax agreements, so that
in a harmonized, unified and organized way, the latest recommendations of actions
implemented under the auspices of the Organization for Economic Cooperation and
Development are incorporated. (OECD), with the aim of combating the phenomenon
of “base erosion and profit shifting” (BEPS) to jurisdictions with a low or non-existent
tax (so-called “tax havens”). The MLI contains elements of modularity, giving Contracting Parties a wide range of options, but maintains consistency by insisting on
the immutability of provisions aimed at achieving minimum standards. With such
features, it can certainly represent a model for future multilateral agreements and,
with its example, influence the further development of international law, which is the
primary aspect of the interest of this paper.