The Resource BEPS Action 15 : release of Multilateral Instrument

BEPS Action 15 : release of Multilateral Instrument

Label
BEPS Action 15 : release of Multilateral Instrument
Title
BEPS Action 15 : release of Multilateral Instrument
Creator
Subject
Language
eng
Summary
The article deals with the Multilateral Instruments (MLI) which constitutes an important step towards the most significant re-write of international tax rules in a century. MLI is the multilateral convention enabling the simultaneous amendment of more than 3000 existing bilateral conventions for the avoidance of double taxation. It aims at eliminating loopholes and mismatches among them, which are susceptible to allow aggressive tax planning. In thirty nine articles, it implements measures indicated in Action 2, 6, 7, and 14 of the BEPS project, regarding hybrid mismatches, treaty abuse, artificial avoidance of permanent establishment status and dispute resolution of international tax disputes
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 3 ; p. 219-228
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • MLI
  • tax treaty
Label
BEPS Action 15 : release of Multilateral Instrument
Instantiates
Publication
Label
BEPS Action 15 : release of Multilateral Instrument
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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