The Resource The proposed OECD multilateral instrument amending tax treaties

The proposed OECD multilateral instrument amending tax treaties

Label
The proposed OECD multilateral instrument amending tax treaties
Title
The proposed OECD multilateral instrument amending tax treaties
Creator
Subject
Language
eng
Summary
This article expands on the authors' response to the OECD discussion draft on a multilateral instrument (MLI) to amend bilateral tax treaties in accordance with base erosion and profit shifting (BEPS) proposals. It concentrates on whether it would be better for the MLI to amend existing bilateral treaties and then fall away, or to continue in being as a multilateral treaty to be read in conjunction with the bilateral treaties that it amends as a move towards a multilateral approach to tax treaties. The two alternatives are considered in the light of the status of explanatory statements about the amendments, the issue of the official languages of the MLI and of the bilateral treaties that it amends, and the domestic implication procedures for the MLI
Citation source
In: British tax review. - London. - (2016), no. 4 ; p. 454-465
http://library.link/vocab/creatorName
  • Austry, S
  • Avery Jones, J.F
  • Baker, P
  • Blessing, P.H
  • Danon, R.J
  • Goradia, S
  • Inoue, K
  • Lüdicke, J. (Jürgen)
  • Maisto, G
  • Miyatake, T
  • Nikolakakis, A
  • Raad, C. van
  • Vann, R.J
  • Wiman, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • MLI
  • BEPS
  • domestic tax law
  • multilateral tax treaty
  • tax treaty
Label
The proposed OECD multilateral instrument amending tax treaties
Instantiates
Publication
Label
The proposed OECD multilateral instrument amending tax treaties
Publication

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