The Proposed OECD Multilateral Instrument Amending Tax Treaties

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Serval ID
serval:BIB_D36487E4B927
Type
Article: article from journal or magazin.
Collection
Publications
Institution
UNIL/CHUV
Title
The Proposed OECD Multilateral Instrument Amending Tax Treaties
Journal
Bulletin for International Taxation
Author(s)
Austry S., Avery Jones J., Baker P., Blessing P., Danon R., Goradia S., Inoue K., Lüdicke J., Maisto G., Miyatake T., Nikolakakis A., van Raad K., Vann R., Wiman B.
ISSN
1819-5490
Publication state
Published
Issued date
28/10/2016
Volume
70
Number
12
Pages
683-689
Language
english
Abstract
In this article, the authors consider some of the practical issues relating to the introduction of the OECD multilateral instrument amending tax treaties, which has been proposed within the context of the OECD/G20 Base Erosion and Profit Shifting Project.
URN
urn:nbn:ch:serval-BIB_D36487E4B9278
OAI-PMH
oai:serval.unil.ch:BIB_D36487E4B927
Publisher's website
https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2016_12_o2_1.html
Create date
01/05/2017 15:41
Last modification date
03/09/2019 12:01
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