MLI
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The concept MLI represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
MLI
Resource Information
The concept MLI represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- MLI
100+ Items that share the Concept MLI
Context
Context of MLISubject of
- A BEPS multilateral instrument - practical solution or elusive pipe dream?
- A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
- A multilateral instrument for implementing changes to double tax treaties : problems and prospects
- A multilateral tax treaty : designing an instrument to modernise international tax law
- A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
- Action 15: developing a multilateral instrument to modify bilateral tax treaties
- Action 2 and the Multilateral Instrument : is the reservation power putting coordination at stake?
- Action 6 : are the anti-abuse rules EU compatible?
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- Anti-BEPS measures in forum countries
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 1
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
- Antimisbruik in verdragen : dat kan specifieker!
- Antimisbruikbepalingen in het MLI
- Application of mutual agreement procedure article under the multilateral instrument to covered tax agreements
- Arbitration institutes : an issue overlooked
- Arbitration provisions under the MLI
- Arbitration under the OECD Multilateral Instrument : reservations, options and choices
- Are we compatible? : On multilateral tax coordination
- Around the world in 13 reports
- Asian voices : BEPS and beyond
- Ausländische Betriebsstätten inländischer Unternehmen : Bestandsaufnahme und Hinweise auf aktuelle Entwicklungen
- Auswirkungen des Multilateralen Instruments auf das DBA-Niederlande
- BEPS : Neutralisierung der Effekte von hybriden Gestaltungen im Abkommensrecht durch das Multilaterale Instrument (Teil 1)
- BEPS : Neutralisierung der Effekte von hybriden Gestaltungen im Abkommensrecht durch das Multilaterale Instrument (Teil 2)
- BEPS : das Multilaterale Instrument zur Umsetzung der abkommensrechtlichen Änderungsvorschläge der BEPS-Abschlussberichte
- BEPS : where are we now?
- BEPS Action 15 : release of Multilateral Instrument
- BEPS implementation : the role of a multilateral instrument
- BEPS update : OECD Multilateral Instrument
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- BRICS and international tax law
- Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Blickpunkt BEPS : Aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
- Budget 2018 - alignment of domestic law with BEPS Action Plans
- Canada and treaty shopping - from then to now
- Canada enacts multilateral instrument : what happens next?
- Canada's limited approach to the OECD's multilateral instrument
- Canada's position on the multilateral instrument and its attack on treaty shopping
- Challenges in domestic & international taxation : emerging Indian experience
- China explains tax position on the MLI
- Concierto económico y BEPS
- Conclusion of the BEPS multilateral instrument and distribution of competences between the EU and its member states
- Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties
- Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices
- Conventions fiscales bilatérales consolidées
- Corporate taxation and BEPS : a fair slice for developing countries?
- Coverage of OECD Multilateral Instrument on India and its top 10 tax treaty partners in terms of foreign direct investment
- DBA-Politik im Lichte des Multilateralen Instruments und des OECD-Musterabkommens 2017 = Tax treaty policy considerations in light of the Multilateral Instrument and the OECD Model Tax Convention 2017
- Das MLI - eine Erfolgsgeschichte? = The MLI - a success story?
- Das MLI - eine Revolution im internationalen Steuerrecht?
- Das Mehrseitige Übereinkommen (Multilateral Instrument) zur Umsetzung abkommensbezogener Maßnahmen aus dem OECD/G20-BEPS-Projekt und dessen voraussichtliche Auswirkungen auf die deutschen Doppelbesteuerungsabkommen
- Das Multilaterale Übereinkommen (BEPS-Massnahme Nr. 15) als Instrument einer flexiblen Anpassung der bestehenden DBA
- Das Schiedsverfahren nach dem Multilateralen Instrument : Multilaterale Streitbeilegung in der Post-BEPS-Welt
- Das sog. Multilaterale Instrument : Zukunft des Abkommensrechts
- De Europese invulling van BEPS
- De arbitrageregeling van het MLI : meer rechtsbescherming in het internationale belastingrecht?
- De jacht op buitenlands vermogen, anno 2018
- De verlaging van de vaste-inrichtingsdrempel via het Anti-BEPS-Verdrag : veel gescheer en weinig wol?
- Der Principal Purposes Test
- Der Steuerstandort Schweiz 2017 : die Schweiz setzt mit den Mindeststandards aus dem BEPS-Projekt die OECD-Vorgaben um
- Der Steuerstandort Schweiz 2018 : Reform des Unternehmenssteuerrechts erneut im Fokus
- Developing a multilateral instrument to modify bilateral tax treaties
- Developing a multilateral instrument to modify bilateral tax treaties, Action 15 - 2015 final report
- Die Anti-Missbrauchs-Vorschrift des MLI gegen Einkünfteverlagerungen in Betriebsstätten von Niedrigsteuerländern = The anti-abuse provision of the MLI against income shifting to permanent establishments in low-tax countries
- Die Anwendung des Multilateralen Instruments (MLI) "alongside existing tax treaties" = Application of the Multilateral Instrument (MLI) "alongside existing tax treaties"
- Die Auslegung des multilateralen Instruments = The interpretation of the multilateral instrument
- Die Auswirkungen des MLI auf das Österreichische DBA-Netzwerk
- Die Missbrauchsverwirrung
- Die Rechtsfolgen der Anwendung des Principal Purpose Tests - ein Versuch der Annäherung = Legal consequences of the principal purpose test - approaching a solution
- Die Repräsentanz nach dem BEPS-Aktionspunkt 7 der OECD : gibt es sichere Strukturen für die Geschäftsanbahnung in neuen Märkten?
- Die Schiedsklausel im Mehrseitigen Übereinkommen und ihre Auswirkung auf österreichische Doppelbesteuerungsabkommen
- Die Schiedsklausel nach dem multilateralen Instrument
- Die Umsetzung des BEPS-Aktionsplans in China : die bisherigen Maßnahmen im Überblick
- Die Umsetzung des MLI in Österreich, Deutschland, der Schweiz und Liechtenstein = The implementation of the MLI in Austria, Germany, Switzerland, and Liechtenstein
- Die internationalen Steuererlasse des Bundes (inkl. OECD-Musterabkommen 2017, Amtshilfeübereinkommen, AIA-Vereinbarung, ALBA-Vereinbarung und BEPS-Übereinkommen)
- Die legistische Umsetzung des MLI in Österreich = The legal implementation of the MLI in Austria
- Die schwindende Vorbildwirkung des OECD-Musterabkommens : Doppelbesteuerungsabkommen werden immer unterschiedlicher
- Die österreichischen DBA nach BEPS : Auswirkungen des MLI und des OECD-MA 2017
- Diritto tributario internazionale
- Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
- Dispute resolution
- Dispute resolution under the 2017 Multilateral tax Convention : Belgian constitutional and EU law aspects
- Doppelbesteuerungsabkommen : Kommentar
- Double non-taxation and the use of hybrid entities : an alternative approach in the new era of BEPS
- Dual residence of companies under tax treaties
- EMEA transfer pricing handbook : 2018
- Een evaluatie van het multilateraal instrument
- Einschränkung des Hilfsbetriebsstättenbegriffs durch die Anwendung des MLI
- El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- El multilateralismo frente a los problemas fiscales internacionales del siglo XXI
- El nuevo Convenio Multilateral : un paso adelante de la OCDE en la armonización fiscal en contra de la evasión y la elusión fiscal = The new Multilateral Agreement: a step ahead of the the OECD in fiscal harmonization against tax evasion and tax avoidance
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Erweiterung der beschränkten Steuerpflicht bei Veräußerung von Anteilen an Immobilienkapitalgesellschaften : Probleme und zukünftige Entwicklung
- European holding and financing companies, the OECD MLI, and EU Anti-Tax-Avoidance Directive
- Evolution of the permanent establishment concept
- Explanatory statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
- Formele aspecten van het multilaterale instrument
- GAAR provisions : the need for internationally accepted restrictions on application
- Gegenseitige Anrechnung von Steuern bei in Deutschland ansässigen US-Staatsbürgern : eine Gefahr für die künftige Abkommenspraxis?
- General aspects of the Multilateral Instrument
- Germany : new law to close patent box loopholes
- Het Belgisch standaardmodel van dubbelbelastingverdrag : een artikelsgewijze commentaar
- Het MLI en de vaste inrichting
- Het Multilateraal Instrument : een analyse van de formele bepalingen
- Het Multilaterale Instrument met zijn vele bilaterale schakeringen
- Het tegengaan van verdragsmisbruik onder het multilaterale instrument
- Hong Kong consultation on measures against BEPS : summary and recommendations
- How is BEPS reflected in Canada's newest treaties?
- How the OECD's multilateral instrument will affect the Nigeria-Spain tax treaty
- Hybrid entities and conflicts of allocation of income within tax treaties : is new article 1(2) of the OECD Model (article 3(1) of the MLI) the best solution available?
- Impact of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on the taxation of fiscally transparent entities under the Australia - UK double tax agreement
- Implementation in practice of the principal purpose test in the Multilateral Convention
- Implementation of BEPS in the U.S
- Implementation v. adaptation : BEPS in Lation America through the lens of the ILADT Model
- Implementing OECD/G20 BEPS Package in developing countries - an assessment of priorities, experiences, challenges and needs of developing countries
- Implicaciones del caso "Achmea" en asuntos fiscales : límites al arbitraje, jurisdicción exclusiva del TJUE y convenios de doble imposición internacional = Implications of the "Achmea" case in tax matters: limits on arbitration, exclusive jurisdiction of the CJUE and international conventions of double taxation
- Income shifting : can the OECD MLI succeed?
- India deposits instruments of ratification of MLI
- India's 2019 budget reforms will impact cross-border transactions
- Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
- International fiscal agreements and the Nigerian nexus
- International tax dispute resolution - the MLI conundrum
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International tax policy trends in 2018
- International taxation and the challenges for multilateralism in the context of the OECD Multilateral Instrument
- International taxation of energy production and distribution
- International taxation of income from services under double taxation conventions : development, practice and policy
- Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt
- Internationale fiscale transitie
- Interplay between the principal purpose test in the Multilateral BEPS Convention and the beneficial ownership clause as treaty anti-avoidance tool targeting holding structures
- Interpretative and policy challenges following the OECD multilateral instrument (2016) from a Brazilian perspective
- Interpreting the MLI : a guide to analyzing the treaty and its capital gains article
- Introduction aux conventions de double imposition
- Introduction of the principal pupose test and discretionary benefits provisions into Singapore's tax treaties : not as black as it is painted
- Introduction of the principal purpose test and discretionary benefits provisions into Singapore's tax treaties : not as black as it is painted : part 1- reasons
- Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
- It takes two to tango - an MLI update
- Key impacts of international tax and trade disruption on global supply chains
- Key tax and regulatory considerations for foreign investors in Nigeria
- L'instrument multilatéral : petit guide à destination de l'utilisateur
- La posición española ante el convenio multilateral de la OCDE para prevenir la erosión de las bases imponibles y el traslado de beneficios
- Learning the instrument
- Legitimacy and the making of international tax law : the challenges of multilateralism
- Lowering the permanent establishment threshold via the anti-BEPS convention : much ado about nothing?
- Luxembourg signs the MLI : the right choices to remain competitive?
- MLI - its entry into force and the consolidated texts of impacted articles of the first affected treaties
- MLI : testing the 'principal purpose'
- MLI Part Two : Hybrid mismatches
- Major tax developments of 2017
- Malta implements the EU's anti-tax avoidance directives
- Management von Geschäftstätigkeiten in der META-Region : Strategien zum Umgang mit steuerlichen Risiken in einem dynamischen Marktumfeld
- Mandatory binding arbitration in the BEPS Multilateral Instrument
- Manual de fiscalidad internacional
- McBEPS : the MLI - the first Multilateral Tax Treaty that has never been
- Medidas contra el fraude fiscal internacional
- Meilenstein des BEPS-Programms : das Multilaterale Übereinkommen zur Umsetzung der DBA-relevanten Maßnahmen
- Mexico's options under the multilateral instrument
- Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
- Multilateral approach
- Multilateral instrument - two years on
- Multilateral instrument and EU competence
- Multilateral instrument opens window for alternate dispute resolution for Indian companies
- Multilaterales Instrument
- Multilaterales Instrument zur automatischen Anpassung bestehender Doppelbesteuerungsabkommen = Multinational instrument to automatically adjust existing bilateral tax treaties
- Navigating cross-border dispute developments in non-EU jurisdictions
- Nederland en het Multilaterale Instrument : een stand van zaken
- Nederlandse zienswijze op tekst multilateraal OESO-instrument
- Neuerungen durch das MLI im Zusammenhang mit internationalen Verständigungs- und Schiedsverfahren : die wesentlichen Entwicklungen im Überblick
- Neues Doppelbesteuerungsabkommen Österreich-Israel
- Neues Doppelbesteuerungsabkommen Österreich-Japan
- New Zealand's proposed response to the BEPS Action Plans : the proposals, the impact, and potential concerns
- Note explicative portant sur la convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- OECD : multilateral instrument to implement BEPS
- OECD Multilateral Convention : flexibility versus the BEPS project
- OECD Multilateral Convention to Prevent BEPS : implementation guide and initial thoughts
- OECD Multilateral Convention to prevent base erosion and profit shifting (BEPS) : implementation and challenges [Malaysia overview]
- OECD arbitration in tax treaty law
- OECD consults on taxing the digitalized economy
- OECD issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning
- OECD'S Action plan on Tax Base Erosion and Profit Shifting (BEPS) : emphasis on treaty abuse and avoidance of Permanent Establishments and Multilateral Instruments for the cases study of Uganda = Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS) : énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda
- Onderling overleg en arbitrage onder het MLI
- Opinion Statement FC 15/2014 on developing a multilateral instrument to modify bilateral tax treaties (BEPS Action 15)
- Pasado, presente y futuro de BEPS
- Post-BEPS international tax arbitration
- Principles of international taxation
- Privacy and confidentiality in exchange of information procedures : some uncertainties, many issues, but few solutions
- Recent Luxembourg tax trends in the private equity environment
- Recent developments in the area of permanent establishment
- Reconceptionalization of the 'immovable property clause' in Article 13 paragraph 4 OECD Model Convention by means of the multilateral instrument?
- Reflections on multilateral tax solutions in a post-BEPS context
- Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018
- Resolving tax treaty dispute between India and Mauritius trough OECD BEPS inclusive framework membership
- Resultados del Plan de Acción BEPS y su aplicación en Colombia
- Roy Rohatgi on international taxation : volume 1 : principles
- RuSt 2017: Highlights aus dem Workshop "Internationales Steuerrecht"
- Rust 2018 : Highlights aus dem Workshop "Internationales Steuerrecht"
- Schiedsverfahren in deutschen DBA nach dem MLI
- Schwarz on tax treaties
- Seminar E (IFA/OECD) : Das Multilaterale Instrument
- September 2014 deliverables under OECD's Action Plan on base erosion and profit shifting : work on BEPS actions 1, 2, 5, 6, 8, 13 and 15 - issued Sept. 16, 2014
- Should Ethiopia sign the MLI? Prospects and challenges
- Should developing countries include article 7 in their tax treaties?
- Should states opt for the saving clause in the multilateral instrument?
- Single taxation?
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 1
- 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
- Stand van zaken MLI en positie Nederland
- State sovereignty and the multilateral instrument
- Swiss tax review : legislative and judicial developments from administrative assistance to withholding tax rules
- Tax and transfer pricing in Nigeria - major changes to have impact in 2019
- Tax controversies and dispute resolution under tax treaties : insights from arbitration sphere
- Tax impact of recent policy changes for the Irish real estate industry
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Tax treaty abuse and the pricipal purpose test - part 1
- Tax treaty abuse and the pricipal purpose test - part 2
- Tax treaty aspects of the McDonald's state aid investigation
- Taxation and finance in Latin America : Brazil
- Taxation of cross-corder e-commerce : addressing the tax challenges of the digital economy in New Zealand
- Taxation of intellectual property under domestic law, EU law and tax treaties
- Territorialität und Personalität : Festschrift für Moris Lehner zum 70 Geburtstag
- The 2015 Australia-Germany tax treaty, BEPS, and the Multilateral Instrument
- The DNA of the principal purpose test in the Multilateral Instrument
- The EU revolt against globalization
- The MLI - impact on Luxembourg : a case study
- The MLI and its impact on Canada's bilateral tax treaties
- The MLI and mutual agreement procedure : improving tax treaty dispute resolution in Brazil
- The MLI's arbitration clause : how many bilateral tax treaties are actually covered?
- The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties, as a model for a digital economy convention
- The Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting
- The OECD BEPS multilateral instrument and the issue of language
- The OECD Multilateral Instrument for tax treaties : analysis and effects
- The OECD's multilateral instrument for BEPS : building the orchestra
- The OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa : the challenges ahead
- The OECD/G20 base erosion and profit shifting (BEPS) initiative and the Multilateral Convention to implement tax treaty related measures to prevent BEPS
- The UK General Anti-Avoidance Rule : transplants and lessons
- The changing contours of dispute resolution in the international tax world : comparing the OECD multilateral instrument and the proposed EU Arbitration Directive
- The changing face of international tax arbitration
- The dawn of the multilateral convention
- The evolving world of global tax planning : part 2
- The external tax strategy of the EU in a post-BEPS environment
- The future of transfer pricing
- The impact of the BEPS multilateral instrument on international tax policies
- The impact of the multlateral instrument on China
- The influence of the OECD multilateral convention on Mexico's tax treaties
- The international tax law concept of dividend
- 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 limitation on benefits (LOB) provision in BEPS Action 6/MLI : ineffective overreaction of mind-numbing complexity - part 1
- The limitation on benefits [LOB] provision in BEPS Action 6/MLI : ineffective overreaction of mind-numbing complexity - part 2
- The meaning of the principal purposes test : one ring to bind them all?
- The multilateral instrument : legal concerns and the way forward
- The multilateral instrument and its impact on business in Nigeria
- The multilateral instrument era : measuring the impact on India
- The multilateral instrument from a legal perspective : what may be the challenges?
- The multilateral instrument to modify tax treaties : impact for MNEs
- The multilateral instrument: a timetable
- The multilateral tax instrument : how to avoid a stalemate on distributional issues?
- The multilateral tax instrument and its relationship with tax treaties
- The nature and scope of the mandatory arbitration provision in the OECD Multilateral Convention (2016)
- The new face of international tax dispute resolution : comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive
- The new international tax diplomacy
- The principal purpose test (PPT) in BEPS Action 6 and the MLI : exploring challenges arising from its legal implementation and practical application
- The principal purpose test as introduced by the OECD MLI : is it time for a compromise with EU tax law?
- The principal purpose test in the Multilateral Convention : an in-depth analysis
- The proposed OECD multilateral instrument amending tax treaties
- The proposed OECD multilateral instrument amending tax treaties
- The relationship between the OECD Multilateral Instrument and covered tax agreements : multilateralism and the interpretation of the MLI
- The times they are a-changing : recent developments in Australia's international tax rules
- The timing and impact of the MLI - countries' perspective
- The use of multilateral instruments to achieve the BEPS Action Plan agenda
- Transfer pricing in Nigeria : last year in retrospect and outlook for 2018
- Traveling without a destination : post-BEPS anti-treaty-shopping rules and non-CIV funds in Canada and the U.S
- Treaty abuse in the post-BEPS world : analysis of the policy shift and impact of the principal purpose test for MNE groups
- Triangular cases in individuals' residence transfers (Action n. 15 BEPS Action Plan)
- Trust arrangements in relation to the CFC rule and anti-tax treaty abuse
- Types of arbitration procedure
- UK view on revised PE standards in the multilateral instrument
- US perspectives on the Multilateral Instrument
- Umsetzung vom Maßnahmen zur Vermeidung von BEPS - Neuerungen durch Art. 10 MLI für ausländische Gesellschaften mit Drittstaatsbetriebsstätten und österreichischen passiven Einkünften
- Understanding the operation, impact, and practical implications of the MLI
- Untangling the role of reservations in the OECD Multilateral Instrument : the OECD legal hybrids
- Verdragstoepassing bij hybride mismatches onder het multilaterale instrument
- Verduidelijking Nederlandse positie Multilateral Instrument BEPS
- Voorkoming van dubbele belasting : analyse van belemmeringen en ontwikkelingen
- Vorschrift zur Missbrauchsbekämpfung für in Drittstaaten oder -gebieten gelegene Betriebsstätten
- Wetvoorstel raticicatie multilateraal instrument aan het parlement voorgelegd
- What is the MLI and why does it matter?
- When taxation meets arbitration : recent initiatives to introduce and promote arbitration in international and European taxation
- Wohin entwickelt sich das internationale Steuerrecht? = Where will international tax law move?
- Zetelverplaatsingen in het internationaliserende fiscale landschap
- Zukunft des IStR : Hinzurechnungsbesteuerung und Multilaterales Instrument im Focus
- Änderung des DBA-rechtlichen Betriebsstättenbegriffs durch das Multilaterale Abkommen der OECD
- Übernahme des BEPS-Betriebsstättenbegriffs in die österreichischen Doppelbesteuerungsabkommen
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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/resource/yNcsnrlonfs/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/yNcsnrlonfs/">MLI</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>
