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 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!
- 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 Action 15 : release of Multilateral Instrument
- BEPS implementation : the role of a multilateral instrument
- BEPS update : OECD Multilateral Instrument
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Blickpunkt BEPS
- Canada and treaty shopping - from then to now
- Canada's limited approach to the OECD's multilateral instrument
- Canada's position on the multilateral instrument and its attack on treaty shopping
- China explains tax position on the MLI
- Conclusion of the BEPS multilateral instrument and distribution of competences between the EU and its member states
- 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
- Corporate taxation and BEPS : a fair slice for developing countries?
- 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 sog. Multilaterale Instrument : Zukunft des Abkommensrechts
- De Europese invulling van BEPS
- De verlaging van de vaste-inrichtingsdrempel via het Anti-BEPS-Verdrag : veel gescheer en weinig wol?
- Der Principal Purposes Test
- 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 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 legistische Umsetzung des MLI in Österreich = The legal implementation of the MLI in Austria
- Diritto tributario internazionale
- Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
- Dispute resolution
- Double non-taxation and the use of hybrid entities : an alternative approach in the new era of BEPS
- Einschränkung des Hilfsbetriebsstättenbegriffs durch die Anwendung des MLI
- 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
- 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
- General aspects of the Multilateral Instrument
- Germany : new law to close patent box loopholes
- 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
- Implementation in practice of the principal purpose test in the Multilateral Convention
- 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
- Income shifting : can the OECD MLI succeed?
- Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
- International tax dispute resolution - the MLI conundrum
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- 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
- It takes two to tango - an MLI update
- L'instrument multilatéral : petit guide à destination de l'utilisateur
- 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 Part Two : Hybrid mismatches
- Major tax developments of 2017
- 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 and EU competence
- Multilateral instrument opens window for alternate dispute resolution for Indian companies
- Multilateral tax treaty : designing an instrument to modernise international tax law
- Multilaterales Instrument
- Multilaterales Instrument zur automatischen Anpassung bestehender Doppelbesteuerungsabkommen = Multinational instrument to automatically adjust existing bilateral tax treaties
- Nederlandse zienswijze op tekst multilateraal OESO-instrument
- Neuerungen durch das MLI im Zusammenhang mit internationalen Verständigungs- und Schiedsverfahren : Die wesentlichen Entwicklungen im Überblick
- 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 issues work on seven BEPS actions; tax chief Saint-Amans predicts immediate impact on tax planning
- Opinion Statement FC 15/2014 on developing a multilateral instrument to modify bilateral tax treaties (BEPS Action 15)
- Principles of international taxation
- Privacy and confidentiality in exchange of information procedures : some uncertainties, many issues, but few solutions
- 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
- Resultados del Plan de Acción BEPS y su aplicación en Colombia
- 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 developing countries include article 7 in their tax treaties?
- Should states opt for the saving clause in the multilateral instrument?
- 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 controversies and dispute resolution under tax treaties : insights from arbitration sphere
- Tax treaty aspects of the McDonald's state aid investigation
- Taxation of cross-corder e-commerce : addressing the tax challenges of the digital economy in New Zealand
- The 2015 Australia-Germany tax treaty, BEPS, and the Multilateral Instrument
- The EU revolt against globalization
- The MLI and mutual agreement procedure : improving tax treaty dispute resolution in Brazil
- The Multilateral Convention to implement tax treaty related measures to prevent base erosion and profit shifting
- 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 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 evolving world of global tax planning : part 2
- The future of transfer pricing
- The impact of the BEPS multilateral instrument on international tax policies
- 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 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 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 international tax diplomacy
- 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 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
- UK view on revised PE standards in the multilateral instrument
- US perspectives on the Multilateral Instrument
- Understanding the operation, impact, and practical implications of the MLI
- Untangling the role of reservations in the OECD Multilateral Instrument : the OECD legal hybrids
- Verduidelijking Nederlandse positie Multilateral Instrument BEPS
- Vorschrift zur Missbrauchsbekämpfung für in Drittstaaten oder -gebieten gelegene Betriebsstätten
- 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?
- 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="Intangible 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="offers" typeOf="Offer"><span property="offeredBy" typeof="Library ll:Library" 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>
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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="Intangible 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="offers" typeOf="Offer"><span property="offeredBy" typeof="Library ll:Library" 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>
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