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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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2014.
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project,
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706555506719 |
Tabla de Contenidos:
- Foreword; Table of contents; Abbreviations and acronyms; Executive summary; Introduction; A multilateral instrument is desirable and feasible; Developing a multilateral instrument is desirable: The benefits are numerous, while burdens can be addressed or avoided; Developing a multilateral instrument is feasible: Legal mechanisms are available to achieve a balanced instrument that addresses the technical and political challenges; Note
- The nature of the treaty-related BEPS measures will facilitate the conclusion of a targeted multilateral instrument, which could be further expanded at a later dateNext steps: Scoping the International Conference; Annex A. A toolbox for a multilateral instrument for the swift implementation of BEPS measures; Executive summary; Introduction; A Multilateral instrument can modify the network of bilateral tax treaties; A multilateral instrument can provide flexibility in the level of commitment; A multilateral instrument can ensure transparency and clarity of commitments; Conclusion; Notes
- Bibliography
