The Resource The impact of the BEPS multilateral instrument on international tax policies

The impact of the BEPS multilateral instrument on international tax policies

Label
The impact of the BEPS multilateral instrument on international tax policies
Title
The impact of the BEPS multilateral instrument on international tax policies
Creator
Subject
Language
eng
Summary
This article assesses the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) by analysing the preliminary reservations of signatory countries, while offering some speculative points about the influence of the MLI on international tax policies and the OECD Model
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 4/5 (Special issue) ; p. 234-247
http://library.link/vocab/creatorName
Hattingh, P.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • tax avoidance
  • BEPS
  • tax policy
  • MLI
Label
The impact of the BEPS multilateral instrument on international tax policies
Instantiates
Publication
Label
The impact of the BEPS multilateral instrument on international tax policies
Publication

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