The Resource Formele aspecten van het multilaterale instrument

Formele aspecten van het multilaterale instrument

Label
Formele aspecten van het multilaterale instrument
Title
Formele aspecten van het multilaterale instrument
Creator
Subject
Language
eng
Summary
This article addresses the formal aspects of the multilateral instrument (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, MLI). After a brief introduction, the author discusses the scope and interpretation of the MLI, the functioning and legal consequences of the compatibility clauses, the reservation (paragraph 4) and the notification requirements, followed by various formal aspects of the final provisions of the MLI, including the entry into force
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 86 (2017), no. 4 ; p. 125-136
http://library.link/vocab/creatorName
Bosman, R.A
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • MLI
  • tax treaty
Label
Formele aspecten van het multilaterale instrument
Instantiates
Publication
Label
Formele aspecten van het multilaterale instrument
Publication

Library Locations

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      52.3736660 4.9336932
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