Multilaterales Steuerabkommen statt bilateralem DBA-Netz?

The idea to create a multilateral tax treaty is not new. Initiatives to design such a tax treaty have been taken long ago. Simultaneously with extending the treaty network, it became apparent that the bilateral character of these treaties was problematic and results in a lower level of legal certainty. It is felt that this situation is increasingly dissatisfactory. Experience gained in the past suggests that further measures should be taken to harmonise international tax laws. Each new attempt to design a multilateral tax treaty should bear in mind negative experience gained in the past. A multilateral tax treaty should principally build on bilateral treaty practice with which the individual states are familiar to ensure that it will be generally accepted. For that reason, the draft for a multilateral tax treaty which Michael Lang has prepared together with Josef Schuch, Christoph Urtz and Mario Züger is based on the present version of the OECD Model Tax Convention. Michael Lang shows the arguments in favour of a Multilateral Tax Treaty and presents the concept of a Multilateral Tax Treaty drafted along the lines of the OECD Model Tax convention.