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The Resource The OECD multilateral instrument for tax treaties : analysis and effects, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer

The OECD multilateral instrument for tax treaties : analysis and effects, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer

Label
The OECD multilateral instrument for tax treaties : analysis and effects
Title
The OECD multilateral instrument for tax treaties
Title remainder
analysis and effects
Statement of responsibility
edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer
Contributor
Editor
Subject
Genre
Language
eng
Summary
The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments.--
Assigning source
Provided by Publisher
Cataloging source
ERASA
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1965-
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, Michael
  • Pistone, Pasquale
  • Rust, Alexander
  • Schuch, Josef
  • Staringer, Claus
http://library.link/vocab/subjectName
  • Double taxation
  • Double taxation
Label
The OECD multilateral instrument for tax treaties : analysis and effects, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Control code
on1026357835
Dimensions
25 cm
Extent
xx, 272 pages
Isbn
9789041188366
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)1026357835
Label
The OECD multilateral instrument for tax treaties : analysis and effects, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Control code
on1026357835
Dimensions
25 cm
Extent
xx, 272 pages
Isbn
9789041188366
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)1026357835

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