MLI
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The concept MLI represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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MLI
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The concept MLI represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- MLI
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- 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 convention for tax : from theory to implementation
- A multilateral instrument for implementing changes to double tax treaties : problems and prospects
- A multilateral instrument for updating the tax treaty network
- A multilateral interpretation of the multilateral instrument (and covered tax agreements)?
- A multilateral tax treaty : designing an instrument to modernise international tax law
- A new interpretation of the capital gains article in the MLI
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- A new tax treaty for a new world : the Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting
- A plea for a workforce presence PE concept in a post-covid digitalized world
- A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
- A practical approach to the Multilateral Instrument
- Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
- 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?
- Aktuelle Maßnahmen Österreichs im Internationalen Steuerrecht : Uni- und bilaterale Schritte mit Auswirkungen auf Deutschland
- 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
- Applying the multilateral instrument's specific activity exemption
- 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
- Auf den Spuren des 5. Elements - die Kompatibilitätsklauseln des MLI
- 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 developments in direct taxes in light of the EU VAT treatment of shareholding and financing activities
- 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
- Base erosion and profit shifting : a blueprint for Africa's response
- Blickpunkt BEPS : Aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
- Brazil says "Yes" to the OECD : will the OECD now say "Yes" to Brazil?
- 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
- Canadian Appeal Court rejects government's treaty-shopping arguments against Luxembourg holding company
- Challenges in domestic & international taxation : emerging Indian experience
- Challenges to multilateralism in international taxation : a tale of two measures
- China explains tax position on the MLI
- China's rising (and the United States' declining) influence in global tax governance? Some observations
- Conceptualizing the U.N. 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
- 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
- Critical analysis of the principal purpose test and the limitation on benefits rule : a world divided but It takes two to tango
- Current tax treaty issues : 50th anniversary of the International Tax Group
- 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 "eng verbundene Unternehmen" im Multilateralen Instrument (MLI) : Erweiterung des Betriebsstättenbegriffs bei Einheitsunternehmen
- Das DBA Österreich - Deutschland im Lichte des MLI = The tax treaty between Austria and Germany in light of the MLI
- Das DBA Österreich - Liechtenstein im Lichte des MLI = The tax treaty between Austria and Liechtenstein in light of the MLI
- Das DBA Österreich - Schweiz im Lichte des MLI = The tax treaty between Austria and Switzerland in light of the MLI
- Das DBA Österreich - Slowakei im Lichte des MLI = The tax treaty between Austria and Slovakia in light of the MLI
- Das DBA Österreich - Slowenien im Lichte des MLI = The tax treaty between Austria and Slovenia in light of the MLI
- Das DBA Österreich - Tschechien im Lichte des MLI = The tax treaty between Austria and the Czech Republic in light of the MLI
- Das DBA Österreich - Ungarn im Lichte des MLI = The tax treaty between Austria and Hungary in light of the MLI
- Das International Compliance Assurance Programme 2.0 : Pilotierung eines neuen Verfahrens unter dem Blickwinkel der Rechts- und Planungssicherheit
- 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 Instrument - eine ernüchternde Bilanz = The Multilateral Instrument - a sobering picture
- 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 MAP-tiebreaker in het MLI en voeging in de fiscale eenheid VPB
- De arbitrageregeling van het MLI : meer rechtsbescherming in het internationale belastingrecht?
- De eenzijdige regeling : het Besluit voorkoming dubbele belasting 2001 en de Wet op de vennootschapsbelasting 1969
- De impact van het MLI / BEPS op de Notitie Fiscaal Verdragsbeleid 2020
- De jacht op buitenlands vermogen, anno 2018
- De vaste inrichting in de vennootschapsbelasting en de conditionele bronbelasting: enkele recente en toekomstige ontwikkelingen (deel 2)
- De verlaging van de vaste-inrichtingsdrempel via het Anti-BEPS-Verdrag : veel gescheer en weinig wol?
- Der Begriff der Bau- und Montagebetriebsstätte im Lichte von BEPS, des Multilateralen Instruments und COVID-19
- 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
- Der Steuerstandort Schweiz 2019 : Annahme des Steuerreformpakets
- 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)
- 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 Betriebsstätte im OECD-Musterabkommen 2017 und im Multilateralen Instrument
- 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
- Diritto tributario internazionale
- Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
- Dispute resolution
- Dispute resolution and PE in the EU context
- 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
- Een labyrint van keuzes bij internationale fiscale geschilbeslechting
- Ein neuer Missbrauchsbegriff im deutschen Internationalen Steuerrecht?
- 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
- Emerging treaty policies in Africa : evidence from the African Tax Administration Forum Models
- 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
- Essays on international taxation : liber amicorum Nishith Desai
- European holding and financing companies, the OECD MLI, and EU Anti-Tax-Avoidance Directive
- Evaluate practicality of OECD PE activity exemptions in light of evolving tax nexus for consumer-facing business (OECD Model Convention, Article 5, paragraph 4)
- Evolution and harmonization of international taxation within the global tax community : the Canadian experience
- Evolution of the permanent establishment concept
- Exchange of information : issues, use and collaboration
- Explanatory statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
- Festschrift für Jürgen Lüdicke
- Fiscaal praktijkboek 2020-2021 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Formele aspecten van en de technieken achter (de flexibiliteit van) het "Multilateraal Instrument" : toelichting en bedenkingen bij een juridisch-technische spitstechnologie
- Formele aspecten van het multilaterale instrument
- GAAR provisions : the need for internationally accepted restrictions on application
- GTTC Universities Project 2019 : the impact of the MLI on countries' treaty policy
- 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 multilaterale instrument (MLI)
- Het tegengaan van verdragsmisbruik onder het multilaterale instrument
- Holding Proteus : emerging treaty practice on hybrid and fiscally transparent entities
- Hong Kong consultation on measures against BEPS : summary and recommendations
- How do 'the old' and 'the new' live together? The principal purpose test and other anti-avoidance instruments in tax treaties
- How is BEPS reflected in Canada's newest treaties?
- How the MLI will change capital gains taxation in Canada
- 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?
- IBFD Tables
- 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
- Implementierung des BEPS-Aktionsplans durch das MLI in Deutschland : Motive des Gesetzgebers und erste Schritte
- Implementing OECD/G20 BEPS Package in developing countries - an assessment of priorities, experiences, challenges and needs of developing countries
- Implementing key BEPS Actions : where do we stand?
- 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 amends MAP rules to improve dispute resolution process
- 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
- Inhoudingsvrijstelling in de DB en aanmerkelijk belang in de VPB
- International Association of Tax Judges Webinar : tax courts and the interpretation of plurilingual tax treaties
- International and EU tax multilateralism : challenges raised by the MLI
- 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
- Internationales und Europäisches Steuerrecht
- 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 tax treaties in the light of reservations and opt-ins under the Multilateral Instrument
- 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
- Introduction to international tax in Canada
- Introduction to the law of double taxation conventions
- Is Article 29(9) a game-changer? What would be the outcome of existing jurisprudence in light of Article 29(9)?
- Is Indonesia benefitting from the multilateral instrument?
- Is the OECD principal purpose test a threat to EU consolidated approach towards abuse?
- It takes two to tango - an MLI update
- Japan's corporate income tax : 1995-2021
- 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
- Law implementing the EU Tax Dispute Resolution Directive (2017/1852)
- Learning the instrument
- Legitimacy and the making of international tax law : the challenges of multilateralism
- Lessons from the MLI's least popular articles
- 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 - intensifying the need for 'substance' in cross-border taxation
- 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
- MLI made easy
- 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 dynamics in bilateral settings : back to realpolitik
- Multilateral instrument - two years on
- Multilateral instrument : analysis of options and notifications with reference to the prevention of treaty abuse article
- Multilateral instrument and EU competence
- Multilateral instrument opens window for alternate dispute resolution for Indian companies
- Multilateral instruments : Indian perspective
- Multilateral instruments : an Indian perspective for international tax treaties
- Multilaterales Instrument
- Multilaterales Instrument im Kontext der Einkünfteerzielung hybrider Gesellschaften
- Multilaterales Instrument zur automatischen Anpassung bestehender Doppelbesteuerungsabkommen = Multinational instrument to automatically adjust existing bilateral tax treaties
- Mystiques of MLI brought alive
- 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
- Neue Regelungsebenen und Kompetenzen im Internationalen Steuerrecht
- 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
- Onderlinge overlegprocedures - ken alle rechten
- Ontwikkelingen op het gebied van fiscale arbitrage in Nederland
- Opinion Statement FC 15/2014 on developing a multilateral instrument to modify bilateral tax treaties (BEPS Action 15)
- Overgangsregelingen in het internationale belastingrecht
- Pasado, presente y futuro de BEPS
- Passive Entstrickung von Anteilen an Immobiliengesellschaften : Folgen der erstmaligen Anwendbarkeit des Multilateralen Instruments
- Permanent establishments under the OECD Model (2017) based on the principal role leading to the conclusion of contracts : a doctrinal and policy analysis
- Post-BEPS international tax arbitration
- Prevention of treaty abuse - second peer review report on treaty shopping : inclusive framework on BEPS : Action 6
- Prevention of treaty abuse - third peer review report on treaty shopping : Inclusive Framework on BEPS : Action 6
- Principles of international taxation
- Principles of international taxation
- Principles of international taxation
- Privacy and confidentiality in exchange of information procedures : some uncertainties, many issues, but few solutions
- Prévention de l'utilisation abusive des conventions - Deuxième rapport d'examen par les pairs sur le chalandage fiscal : cadre inclusif sur le BEPS : Action 6
- Prévention de l'utilisation abusive des conventions fiscales - Troisième rapport d'examen par les pairs sur le chalandage fiscal : le Cadre Inclusif sur le BEPS : Action 6
- Recent (2019) US tax treaty development : dispute developments in non-EU jurisdictions, treaties awaiting ratification and the advance pricing agreement programme
- 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?
- Reconstructing the treaty network
- Reflections on multilateral tax solutions in a post-BEPS context
- Reflexiones sobre la noción de Establecimiento Permanente en las estructuras operativas de filiales comisionistas : el "Spanish approach" en fiscalidad directa y su difícil encaje en ámbito del IVA
- 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
- Role of the preamble for the interpretation of old and new tax treaties and on the policy of the prevention of treaty abuse
- 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
- Schwarz on tax treaties
- Seminar E (IFA/OECD) : Das Multilaterale Instrument
- Seminar H: Unilateral treaty overrides
- 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 Taiwan include mandatory arbitration in its tax treaty policy?
- 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 abuse and legal pluralism : towards concrete solutions leading to coordination between international tax treaty law and EU tax law
- 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 dispute resolution : a commentary on the EU Council Directive 2017/1852
- 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 arbitration
- Tax treaty aspects of the McDonald's state aid investigation
- Taxation and finance in Latin America : Brazil
- Taxation in Qatar : an abadi (non-finite) vehicle for economic diversification?
- 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
- Thailand: Transfer Pricing und neue Investitionsförderung
- The 2015 Australia-Germany tax treaty, BEPS, and the Multilateral Instrument
- The Caribbean struggles amid tax haven allegations and global minimum tax proposals
- The DNA of the principal purpose test in the Multilateral Instrument
- The EU revolt against globalization
- The French Supreme Tax Court secures its hold on the tax bases of digital enterprises by reshaping the dependent agent PE concept
- The MLI - Australia's other income tax treaty
- 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 enters into force for Canada on 1 December 2019
- The MLI in action
- The MLI's arbitration clause : how many bilateral tax treaties are actually covered?
- The MLI's mutual agreement procedure : India, Russia, and the United Kingdom
- 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 Multilateral Instrument : introductory comments [Part 1]
- The Multilateral Instrument : outline of its provisions [Part 2]
- The Multilateral Instrument as a platform for co-ordination of international tax policies
- The Mutual Agreement Procedure for dual resident companies and the importance of economic substance of business
- The OECD BEPS multilateral instrument and the issue of language
- The OECD Multilateral Instrument : a Canadian perspective on the principal purpose test
- 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 aftermath of BEPS
- The autonomous interpretation of the MLI with particular relevance to article 2(2) MLI
- The autonomous interpretation of the Multilateral Instrument with particular relevance to Article 2(2)
- 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 impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention
- The implementation and lasting effects of the multilateral instrument
- The influence of the BEPS Multilateral Instrument on tax treaties concluded by non-signatory countries
- 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 legal status of extrinsic instruments for the interpretation of tax treaties
- 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 China-New Zealand Income Tax Treaty (2019) : how does it shape up following the BEPS project and the MLI?
- 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 new principal purpose test in anti-avoidance rules
- The newly revised Israel - Japan double taxation convention : the MLI's impacts and implications
- 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 : a critical analysis of its substanstantive and procedural aspects - part 2
- The principal purpose test : a critical analysis of its substantive and procedural aspects - part 1
- 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 question of place
- The relationship between the OECD Multilateral Instrument and covered tax agreements : multilateralism and the interpretation of the MLI
- The relevance of BEPS materials for tax treaty interpretation
- The tax treaty between Austria and Italy in light of the MLI = Das DBA Österreich - Italien im Lichte des 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 des Mehrseitigen Übereinkommens (Multilateral Instrument) in Deutschland
- 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
- Verplichte en bindende arbitrage in het MLI : verbetering rechtspositie belastingplichtigen in het internationale belastingrecht?
- Verrechnungspreise : Betriebswirtschaft, Steuerrecht
- 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>
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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>
