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A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements) ? Werner C. Haslehner

By: Haslehner, Werner.
Material type: ArticleArticleSubject(s): ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | DOBLE IMPOSICION | TRATADOS INTERNACIONALES | INTERPRETACION In: Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 222-230
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