The impact of the BEPS multilateral instrument on international tax policies Johann Hattingh
By: Hattingh, P. Johann
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Material type: 
ArticlePublisher: 2018Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PROGRAMAS | APLICACION | CONVENIO MULTILATERAL | FISCALIDAD INTERNACIONAL | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 234-247Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/4/5-8 (Browse shelf) | Available | BIT/2018/4/5-8 |
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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.
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