Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2

Resource Information

The work Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2

Creator

• Wiman, B
• Blessing, P.H
• Danon, R.J
• Goradia, S
• Hattingh, P.J
• Inoue, K
• Lüdicke, J. (Jürgen)
• Maisto, G
• Miyatake, T
• Nikolakakis, A
• Raad, C. van
• Vann, R.J
• Austry, S
• Avery Jones, J.F
• Baker, P

Subject

• MLI
• OECD
• OECD Model
• OECD Model Commentaries
• PE
• beneficial ownership
• residence
• saving clause
• tax treaty
• transparency
• CFC

Language

eng

Summary

Part 2 of this article concludes the authors' examination of the OECD's proposals regarding fiscally transparent entities and the provisions of the Multilateral Instrument based on experience in considering and working with similar measures in existing treaties, including a consideration of the relevant interpretive and technical questions, and policy issues

Citation source

In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 10 ; p. 553-567

Geographic coverage

International

Language note

English