The Resource Should Ethiopia sign the MLI? Prospects and challenges

Should Ethiopia sign the MLI? Prospects and challenges

Label
Should Ethiopia sign the MLI? Prospects and challenges
Title
Should Ethiopia sign the MLI? Prospects and challenges
Creator
Subject
Language
eng
Summary
This thesis examines whether the Multilateral Instrument (MLI) is useful for Ethiopia, focussing on the treaty abuse and PE provisions of the MLI and taking into consideration Ethiopia's new income tax legislation, investment policy and its six treaty partners' position to the MLI. It looks at substance provisions, limitation of benefits (LoB) rules, the permanent establishment (PE) articles of the MLI, and the principal purpose test (PPT)
http://library.link/vocab/creatorName
Daba, B.T
Geographic coverage
Africa
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • MLI
  • domestic tax law
  • tax treaty
  • foreign investment
  • tax sparing credit
  • treaty abuse
  • LoB
  • principal purpose test
  • GAAR
  • PE
  • substance requirements
Label
Should Ethiopia sign the MLI? Prospects and challenges
Publication
Extent
95 p.

Library Locations

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