The Resource The use of multilateral instruments to achieve the BEPS Action Plan agenda
The use of multilateral instruments to achieve the BEPS Action Plan agenda
Resource Information
The item The use of multilateral instruments to achieve the BEPS Action Plan agenda 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 use of multilateral instruments to achieve the BEPS Action Plan agenda 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
- Some of the core ambitions of the OECD's BEPS Action Plan can best be realised by amendments to existing double tax conventions. The size and complexity of the bilateral network of double tax conventions, combined with the often protracted nature of the process of amending individual conventions, is likely to lead to unacceptable delays in implementation of much of the Action Plan. This article explores the possible uses of a multilateral instrument, both to expedite changes to individual double tax conventions and to assist states in implementing new measures aimed at countering BEPS practices, which go beyond the measures normally found in double tax conventions. BEPS practices are facilitated by the multinational nature of firms and, as such, demand a multilateral response
- Language
- eng
- Label
- The use of multilateral instruments to achieve the BEPS Action Plan agenda
- Title
- The use of multilateral instruments to achieve the BEPS Action Plan agenda
- Language
- eng
- Summary
- Some of the core ambitions of the OECD's BEPS Action Plan can best be realised by amendments to existing double tax conventions. The size and complexity of the bilateral network of double tax conventions, combined with the often protracted nature of the process of amending individual conventions, is likely to lead to unacceptable delays in implementation of much of the Action Plan. This article explores the possible uses of a multilateral instrument, both to expedite changes to individual double tax conventions and to assist states in implementing new measures aimed at countering BEPS practices, which go beyond the measures normally found in double tax conventions. BEPS practices are facilitated by the multinational nature of firms and, as such, demand a multilateral response
- Citation source
- In: British tax review. - London. - (2013),
- http://library.link/vocab/creatorName
-
- Miller, A
- Kirkpatrick, A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- BEPS Project (OECD)
- MLI
- Label
- The use of multilateral instruments to achieve the BEPS Action Plan agenda
- Label
- The use of multilateral instruments to achieve the BEPS Action Plan agenda
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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-use-of-multilateral-instruments-to-achieve/OiEmLV_9I3I/" 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-use-of-multilateral-instruments-to-achieve/OiEmLV_9I3I/">The use of multilateral instruments to achieve the BEPS Action Plan agenda</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/The-use-of-multilateral-instruments-to-achieve/OiEmLV_9I3I/" 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-use-of-multilateral-instruments-to-achieve/OiEmLV_9I3I/">The use of multilateral instruments to achieve the BEPS Action Plan agenda</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>
