The OECD multilateral instrument for tax treaties : analysis and effects

Resource Information

The work The OECD multilateral instrument for tax treaties : analysis and effects represents a distinct intellectual or artistic creation found in European University Institute. This resource is a combination of several types including: Work, Language Material, Books.

Label

The OECD multilateral instrument for tax treaties : analysis and effects

Title remainder

analysis and effects

Statement of responsibility

edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer

Contributor

• Rust, Alexander
• Staringer, Claus
• Lang, Michael, 1965-
• Pistone, Pasquale
• Schuch, Josef

Editor

• Staringer, Claus
• Lang, Michael, 1965-
• Pistone, Pasquale
• Rust, Alexander
• Schuch, Josef

Subject

• Double taxation
• Double taxation -- Treaties

Genre

• Treaties

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