The OECD Multilateral Instrument from a Mexican perspective electrónico what are the most significant challenges? Juan Angel Becerra Cantu
By: Becerra Cantu, Juan Ángel.
Material type: ArticleSubject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | CONVENIOS | CONVENIO MULTILATERAL | APLICACION | MEXICO In: Bulletin for International Taxation v. 77, n. 9, September 2023, p. 348-366Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2023/9-5 (Browse shelf) | Available | BIT/2023/9-5 |
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.
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