The Resource A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks

A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks

Label
A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
Title
A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
Creator
Subject
Language
eng
Summary
This article examines the practical influence of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which it will modify, if at all, and affect the interpretation and application of the existing tax treaties of selected North American countries, i.e. Canada, Mexico and the United States
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 11 ; p. 598-606
http://library.link/vocab/creatorName
Becerra, J.A
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • MLI
  • BEPS
  • tax treaty
Label
A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
Instantiates
Publication
Label
A practical approach to determine the influence of the OECD Multilateral Instrument on North American tax treaty networks
Publication

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