Becerra Cantu, Juan Ángel

The OECD Multilateral Instrument from a Mexican perspective what are the most significant challenges? electrónico / Juan Angel Becerra Cantu


Resumen.

Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.

In this article, the author provides an analysis of the most significant challenges that arise from the language of the OECD Multilateral Instrument, or the MLI, implementing treaty related-measures to prevent base erosion and profit shifting from a Mexican statutory (tax) and constitutional perspective.


FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
CONVENIOS
CONVENIO MULTILATERAL
APLICACION
MEXICO

Bulletin for International Taxation 0007-4624 v. 77, n. 9, September 2023, p. 348-366

Powered by Koha