The Resource Canada's limited approach to the OECD's multilateral instrument

Canada's limited approach to the OECD's multilateral instrument

Label
Canada's limited approach to the OECD's multilateral instrument
Title
Canada's limited approach to the OECD's multilateral instrument
Creator
Subject
Language
eng
Summary
This article discusses Canada's signing of the OECD multilateral instrument (MLI) to adopt many of the anti-BEPS tax treaty rules. Canada, reflecting its own policy priorities and some initial hesitation about the MLI initiative, has taken a limited approach to the convention, as outlined in this article
Citation source
In: Tax notes international. - Falls Church. - Vol. 87 (2017), no. 1 ; p. 63-69
http://library.link/vocab/creatorName
  • Boidman, N
  • Kandev, M.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • MLI
  • BEPS
  • tax treaty
  • treaty abuse
  • dispute resolution
Label
Canada's limited approach to the OECD's multilateral instrument
Instantiates
Publication
Label
Canada's limited approach to the OECD's multilateral instrument
Publication

Library Locations

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