Hattingh, P. Johann
The multilateral instrument from a legal perspective what may be the challenges ? Electrónico / Johann Hattingh .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author provides a brief legal evaluation of the Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and considers the general legal and tax technical issues that may arise with regard to the language of its provisions.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
TRATADOS INTERNACIONALES
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017
The multilateral instrument from a legal perspective what may be the challenges ? Electrónico / Johann Hattingh .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the author provides a brief legal evaluation of the Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and considers the general legal and tax technical issues that may arise with regard to the language of its provisions.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
TRATADOS INTERNACIONALES
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017