Hattingh, P. Johann
The impact of the BEPS multilateral instrument on international tax policies / Johann Hattingh .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article assesses the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) by analysing the preliminary reservations of signatory countries, while offering some speculative points about the influence of the MLI on international tax policies and the OECD Model.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PROGRAMAS
APLICACION
CONVENIO MULTILATERAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 234-247
The impact of the BEPS multilateral instrument on international tax policies / Johann Hattingh .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article assesses the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) by analysing the preliminary reservations of signatory countries, while offering some speculative points about the influence of the MLI on international tax policies and the OECD Model.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PROGRAMAS
APLICACION
CONVENIO MULTILATERAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 234-247