The online international conference of the Tax Committee of the International Bar Association was held on 13 November 2020.
Farid Nabili, Managing Partner of Caspian Legal Center co-chaired the second panel on MLI Convention and domestic avoidance rules as member of IBA Tax Committee from Azerbaijan. He discussed domestic avoidance rules in non-party countries to the MLI Convention (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting) in the case of Azerbaijan’s domestic anti-avoidance rules and practice, including principal purpose test.
Other co-chairs and participants from the USA, Germany, Argentina and other countries made speeches on the practical impacts of joining MLI Convention vis-à-vis domestic anti-avoidance rules.
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