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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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

Creator

• Becerra, J.A

Subject

• OECD
• international tax planning
• profit shifting
• MLI
• tax treaty
• treaty shopping
• retroactivity

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

Geographic coverage

• North America
• Central America
• Latin America
• International

Language note

English