The Resource Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?

Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?

Label
Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
Title
Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
Creator
Subject
Language
eng
Summary
International tax law currently faces significant changes due to the recent developments in the area of base erosion and profit shifting (BEPS). The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is one of the outcomes of the OECD/G20 Project to tackle base erosion and profit shifting (the "BEPS project"). The author describes the structure and contents of the MLI and presents the Austrian position on the various provisions
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 7 ; p. 331-340
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
  • International
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • international tax law
  • MLI
  • hybrid mismatch
  • treaty abuse
  • PE
  • dispute resolution
  • arbitration
Label
Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
Instantiates
Publication
Label
Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
Publication

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