The Resource MLI Part Two : Hybrid mismatches
MLI Part Two : Hybrid mismatches
Resource Information
The item MLI Part Two : Hybrid mismatches represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item MLI Part Two : Hybrid mismatches represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses in detail Part 2 of the Multilateral Instrument (MLI) which proposes three treaty provisions in the area of hybrid mismatches. It concerns art. 3 MLI on transparent entities, art. 4 MLI on dual residents, and art. 5 MLI on the application of methods for elimination of double taxation
- Language
- eng
- Label
- MLI Part Two : Hybrid mismatches
- Title
- MLI Part Two : Hybrid mismatches
- Language
- eng
- Summary
- This article discusses in detail Part 2 of the Multilateral Instrument (MLI) which proposes three treaty provisions in the area of hybrid mismatches. It concerns art. 3 MLI on transparent entities, art. 4 MLI on dual residents, and art. 5 MLI on the application of methods for elimination of double taxation
- Citation source
- In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 86 (2017), no. 4 ; p. 137-146
- http://library.link/vocab/creatorName
-
- Lohuis, H
- Stevens, A.J.A
- Geographic coverage
- International
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- MLI
- hybrid mismatch
- looking through
- dual residence
- double taxation relief
- qualification conflict
- treaty policy
- Label
- MLI Part Two : Hybrid mismatches
- Label
- MLI Part Two : Hybrid mismatches
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/MLI-Part-Two--Hybrid-mismatches/79Hc9sl1YSQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/MLI-Part-Two--Hybrid-mismatches/79Hc9sl1YSQ/">MLI Part Two : Hybrid mismatches</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/MLI-Part-Two--Hybrid-mismatches/79Hc9sl1YSQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/MLI-Part-Two--Hybrid-mismatches/79Hc9sl1YSQ/">MLI Part Two : Hybrid mismatches</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
