The Resource Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2

Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2

Label
Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2
Title
Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2
Creator
Subject
Language
eng
Summary
Part 2 of this article concludes the authors' examination of the OECD's proposals regarding fiscally transparent entities and the provisions of the Multilateral Instrument based on experience in considering and working with similar measures in existing treaties, including a consideration of the relevant interpretive and technical questions, and policy issues
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 10 ; p. 553-567
http://library.link/vocab/creatorName
  • Nikolakakis, A
  • Austry, S
  • Avery Jones, J.F
  • Baker, P
  • Blessing, P.H
  • Danon, R.J
  • Goradia, S
  • Hattingh, P.J
  • Inoue, K
  • Lüdicke, J. (Jürgen)
  • Maisto, G
  • Miyatake, T
  • Raad, C. van
  • Vann, R.J
  • Wiman, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • OECD Model Commentaries
  • MLI
  • transparency
  • tax treaty
  • saving clause
  • CFC
  • residence
  • beneficial ownership
  • PE
Label
Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2
Instantiates
Publication
Label
Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2
Publication

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