The Resource General aspects of the Multilateral Instrument

General aspects of the Multilateral Instrument

Label
General aspects of the Multilateral Instrument
Title
General aspects of the Multilateral Instrument
Creator
Subject
Language
eng
Summary
This article discusses certain general and procedural aspects of the Multilateral Instrument (MLI). After a general introduction, section 2 discusses the scope and interpretation of the MLI. This is followed by an examination of the operation and legal consequences of the compatibility clauses (section 3), the reservations (section 4) and the notification obligations (section 5), respectively. The focus is then shifted to various procedural aspects related to the final provisions of the MLI (section 6), including the entry into effect
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 10 ; p. 642-659
http://library.link/vocab/creatorName
Bosman, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • MLI
  • BEPS Project (OECD)
Label
General aspects of the Multilateral Instrument
Instantiates
Publication
Label
General aspects of the Multilateral Instrument
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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