The Resource Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
Resource Information
The item Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article examines the discretionary benefits provisions in the multilateral instrument (MLI), finding that the provisions are flawed and proposing solutions to create more effective and efficient protection for both the government and the taxpayer
- Language
- eng
- Label
- Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
- Title
- Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
- Language
- eng
- Summary
- The article examines the discretionary benefits provisions in the multilateral instrument (MLI), finding that the provisions are flawed and proposing solutions to create more effective and efficient protection for both the government and the taxpayer
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 87 (2017), no. 5 ; p. 451-463
- http://library.link/vocab/creatorName
- Kuźniacki, B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- MLI
- treaty benefits
- tax treaty
- principal purpose test
- Label
- Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
- Label
- Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?
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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/portal/Discretionary-benefits-provisions-under-the-MLI-/Y25JO2d5zhA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Discretionary-benefits-provisions-under-the-MLI-/Y25JO2d5zhA/">Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?</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="https://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/portal/Discretionary-benefits-provisions-under-the-MLI-/Y25JO2d5zhA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Discretionary-benefits-provisions-under-the-MLI-/Y25JO2d5zhA/">Discretionary benefits provisions under the MLI : a virtuous solution or a vicious circle?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
