The Resource The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks

The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks

Label
The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks
Title
The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks
Creator
Subject
Language
eng
Summary
This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 1 ; p. 2-9
http://library.link/vocab/creatorName
Becerra, J.A
Geographic coverage
  • North America
  • Central America
  • Latin America
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • MLI
  • tax treaty
  • treaty shopping
  • international tax planning
  • profit shifting
  • retroactive effect
Label
The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks
Instantiates
Publication
Label
The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks
Publication

Library Locations

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      52.37366609999999 4.9336932
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