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?
Resource Information
The item Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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?
- 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?
- Label
- Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Wohin-entwickelt-sich-das-internationale/HJvDDDPzgrM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Wohin-entwickelt-sich-das-internationale/HJvDDDPzgrM/">Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
