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
Resource Information
The item The OECD multilateral instrument for tax treaties : analysis and effects, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.This item is available to borrow from 1 library branch.
Resource Information
The item The OECD multilateral instrument for tax treaties : analysis and effects, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.
This item is available to borrow from 1 library branch.
- 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.--
- Language
- eng
- Extent
- xx, 272 pages
- Isbn
- 9789041188366
- 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
- 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
- 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
- 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.eui.eu/portal/The-OECD-multilateral-instrument-for-tax-treaties/ugVMrYpWoC4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.eui.eu/portal/The-OECD-multilateral-instrument-for-tax-treaties/ugVMrYpWoC4/">The OECD multilateral instrument for tax treaties : analysis and effects, edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.eui.eu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.eui.eu/">European University Institute</a></span></span></span></span></div>
