The Resource International taxation and the challenges for multilateralism in the context of the OECD Multilateral Instrument

International taxation and the challenges for multilateralism in the context of the OECD Multilateral Instrument

Label
International taxation and the challenges for multilateralism in the context of the OECD Multilateral Instrument
Title
International taxation and the challenges for multilateralism in the context of the OECD Multilateral Instrument
Creator
Subject
Language
eng
Summary
The objective of this article is to critically assess the feasibility of the OECD Multilateral Instrument (MLI) to implement treaty-related measures to counter base erosion and profit shifting (BEPS) practices as proposed in Action 15 of the OECD/G20 Base Erosion and Profit Shifting initiative
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 2 ; p. 87-98
http://library.link/vocab/creatorName
Gomes, M.L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • MLI
  • BEPS Project (OECD)
Label
International taxation and the challenges for multilateralism in the context of the OECD Multilateral Instrument
Instantiates
Publication
Label
International taxation and the challenges for multilateralism in the context of the OECD Multilateral Instrument
Publication

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      52.3736660 4.9336932
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