The Resource 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 interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks
Resource Information
The item 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 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 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 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
- This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico
- Language
- eng
- Label
- 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
- Title
- 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
- Language
- eng
- Summary
- This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 1 ; p. 2-9
- http://library.link/vocab/creatorName
- Becerra, J.A
- Geographic coverage
-
- North America
- Central America
- Latin America
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- MLI
- tax treaty
- treaty shopping
- international tax planning
- profit shifting
- retroactivity
- Label
- 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
- Label
- 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
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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/The-interpretation-and-application-of-the/vUEzV-JzElg/" 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/The-interpretation-and-application-of-the/vUEzV-JzElg/">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</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>
