Geneza, założenia oraz cele konwencji „MLI”
Genesis, objectives and aims of the “MLI” convention

Summary/Abstract: Background: Multilateral tax agreements are very rarely concluded, therefore the Author of the article has made the genesis, assumptions, and objectives of the multilateral convention implementing measures of the treaty tax law aimed at preventing erosion of the tax base and transfer of profits (“MLI” Convention) the subject of his research. Research purpose: The research aim of the study is to synthesize the sequence of events contributing to the creation of the “MLI”, to present the assumptions that formed the basis for its adoption, and to indicate the objectives of the multilateral convention. The analysis of these three areas has led to the conclusion that the ratification of the “MLI” Convention is a “milestone” in the process of eliminating harmful tax practices by international operators. Methods: During the analysis of the subject, research methods characteristic for legal sciences were used. The dogmatic-legal method consisting in the analysis of the provisions of the normative act, the analysis of the literature on the subject and documents and studies on international taxation proved to be helpful. Conclusions: The analysis of the genesis, assumptions, and objectives of the “MLI” Convention leads the author to draw the following conclusions. The “MLI” Convention is an extremely important instrument of modern international tax law and represents a turning point in the history of tax avoidance treaties.

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