Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties

This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treati...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development, sponsoring body (sponsoring body)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2014.
Colección:OECD/G20 Base Erosion and Profit Shifting Project,
Materias:
Corporations > Taxation > Law and legislation.
Double taxation.
Double taxation > Treaties.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706555506719

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