Interpreting the MLI a guide to analyzing the treaty and its capital gains article by Alfred Chan
By: Chan, Alfred K
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Material type: 
ArticlePublisher: 2018Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | CONVENIO MULTILATERAL | PLUSVALIAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 92, n. 9, November 26, 2018, p. 903-909Summary: In this article, the author examines the structure of the OECD's multilateral instrument, including the compatibility clauses and the use of opt-in, opt-out, and alternative provisions, with a focus on the capital gains provisions in article 9.
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| Artículos | IEF | IEF | OP 138-Bis/2018/92/9-1 (Browse shelf) | Available | OP 138-Bis/2018/92/9-1 |
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In this article, the author examines the structure of the OECD's multilateral instrument, including the compatibility clauses and the use of opt-in, opt-out, and alternative provisions, with a focus on the capital gains provisions in article 9.
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