The Resource MLI Part Two : Hybrid mismatches

MLI Part Two : Hybrid mismatches

Label
MLI Part Two : Hybrid mismatches
Title
MLI Part Two : Hybrid mismatches
Creator
Subject
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
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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