The Resource 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
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
Resource Information
The item 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 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 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 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
- Part 2 of this article concludes the authors' examination of the OECD's proposals regarding fiscally transparent entities and the provisions of the Multilateral Instrument based on experience in considering and working with similar measures in existing treaties, including a consideration of the relevant interpretive and technical questions, and policy issues
- Language
- eng
- Label
- 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
- Title
- 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
- Language
- eng
- Summary
- Part 2 of this article concludes the authors' examination of the OECD's proposals regarding fiscally transparent entities and the provisions of the Multilateral Instrument based on experience in considering and working with similar measures in existing treaties, including a consideration of the relevant interpretive and technical questions, and policy issues
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 10 ; p. 553-567
- http://library.link/vocab/creatorName
-
- Nikolakakis, A
- Austry, S
- Avery Jones, J.F
- Baker, P
- Blessing, P.H
- Danon, R.J
- Goradia, S
- Hattingh, P.J
- Inoue, K
- Lüdicke, J. (Jürgen)
- Maisto, G
- Miyatake, T
- Raad, C. van
- Vann, R.J
- Wiman, B
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- OECD Model Commentaries
- MLI
- transparency
- tax treaty
- saving clause
- CFC
- residence
- beneficial ownership
- PE
- Label
- 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
- Label
- 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
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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/Some-reflections-on-the-proposed-revisions-to-the/PaZMNXGBiNk/" 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/Some-reflections-on-the-proposed-revisions-to-the/PaZMNXGBiNk/">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</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>
