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46 Intertax 1 (2018)

handle is hein.kluwer/intrtax0046 and id is 1 raw text is: Editorials 2 Intertax: What's Ahead Ana Paula Dourado 3 Are We Compatible?: On Multilateral Tax Coordination Ana Paula Dourado Articles 6 McBEPS: The MLI - The First Multilateral Tax Treaty that Has Never Been Yariv Brauner 18 The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis Vikram Chand 45 Implementation in Practice of the Principal Purpose Test in the Multilateral Convention Marcus Livio Gomes 58 Interplay Between the Principal Purpose Test in the Multilateral BEPS Convention and the Beneficial Ownership Clause as Treaty Anti-Avoidance Tool Targeting Holding Structures Elio Andrea Palmitessa 68 The Limitation on Benefits (LOB) Provision in BEPS Action 6/MLI: Ineffective Overreaction of Mind-Numbing Complexity - Part 1 Blafej Kuiniacki Country note 80 US Perspectives on the Multilateral Instrument Mindy Herzfeld 86 Article Index 92 Author Index Volume 4 0 2 1