Should States Opt for the Saving Clause in the Multilateral Instrument?
Details
State: Public
Version: author
License: Not specified
Serval ID
serval:BIB_E1F1CC695EB9
Type
Article: article from journal or magazin.
Collection
Publications
Institution
Title
Should States Opt for the Saving Clause in the Multilateral Instrument?
Journal
Tax Notes International
ISSN
1048-3306
Publication state
Published
Issued date
22/05/2017
Volume
86
Pages
689-694
Language
english
Abstract
In this article, the author discusses the saving clause in the OECD’s multilateral instrument and potential problems that may result from its application, and concludes that for a majority of OECD member states, adopting the clause may not be appropriate.
Create date
12/07/2018 14:20
Last modification date
10/09/2019 12:32
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