The Resource A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
Resource Information
The item A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- According to the BEPS Action 15 Final report, a Multilateral Instrument (MLI) was opened for signature in 2017 through which jurisdictions could amend their bilateral conventions for the avoidance of double taxation to insert new clauses. Some were part of a minimum standard: a preamble and a principle purpose test (PPT) designed to avoid non-taxation and treaty abuse; a mutual agreement procedure (MAP). Others are subject to innovations, such as artificial avoidance of a PE status or options, such as limitation on benefits or arbitration. This article comments on those clauses and their status
- Language
- eng
- Label
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- Title
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- Language
- eng
- Summary
- According to the BEPS Action 15 Final report, a Multilateral Instrument (MLI) was opened for signature in 2017 through which jurisdictions could amend their bilateral conventions for the avoidance of double taxation to insert new clauses. Some were part of a minimum standard: a preamble and a principle purpose test (PPT) designed to avoid non-taxation and treaty abuse; a mutual agreement procedure (MAP). Others are subject to innovations, such as artificial avoidance of a PE status or options, such as limitation on benefits or arbitration. This article comments on those clauses and their status
- Citation source
- In: Revista de finanças públicas e direito fiscal. - Coimbra. - Vol. 11 (2018), no. 1/2 ; p. 13-49
- http://library.link/vocab/creatorName
- Malherbe, J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- MLI
- tax treaty
- BEPS Project (OECD)
- PE
- principal purpose test
- treaty abuse
- double non-taxation
- MAP
- LoB
- arbitration
- Label
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- Label
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-new-tax-treaty-for-a-new-world--the/xn4gWJ5BIyU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-new-tax-treaty-for-a-new-world--the/xn4gWJ5BIyU/">A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
