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serval:BIB_30F79099F54C
Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities
Nikolakakis
A.
author
Austry
S.
author
Avery Jones
J.
author
Baker
P.
author
Blessing
P.
author
Danon
R.
author
Goradia
S.
author
Hattingh
J.
author
Inoue
K.
author
Luedicke
J.
author
Maisto
G.
author
Miyatake
T.
author
van Raad
K.
author
Vann
R.
author
Wilman
B.
author
article
2017-07-01
British Tax Review
0007-1870
journal
3
295-373
International tax
tax treaties
BEPS
fiscally transparent entities
eng
60_published
peer-reviewed
https://serval.unil.ch/notice/serval:BIB_30F79099F54C
https://serval.unil.ch/resource/serval:BIB_30F79099F54C.P001/REF.pdf
http://nbn-resolving.org/urn/resolver.pl?urn=urn:nbn:ch:serval-BIB_30F79099F54C0
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