Discretionary benefits provisions under the MLI a virtuous solution ora vicious circle ? by Blazej Kuzniacki
By: Kuzniacki, Blazej
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Material type: 
ArticlePublisher: 2017Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | TRATADOS INTERNACIONALES | CONVENIO MULTILATERAL | ELUSION FISCAL
In:
Tax Notes International v. 87, n. 5, July 31, 2017, p. 451-463
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 138-bis/2017/87/5-1 (Browse shelf) | Available |
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| OP 138-bis/2017/87/4-1 Diverted profits tax | OP 138-bis/2017/87/4-2 CJEU says Belgian fairness tax on dividends violates EU law | OP 138-bis/2017/87/4-3 Argentine transfer pricing decisión raises bar for future tax assessments | OP 138-bis/2017/87/5-1 Discretionary benefits provisions under the MLI | OP 138-bis/2017/87/5-2 Eligibility for treaty benefits under the New Zealand - U.S. income tax treaty | OP 138-bis/2017/87/6-1 U.S. tax review | OP 138-bis/2017/87/6-2 Clearer CRS guidance needed for U.S. benefit plans |
Disponible en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Conclusión.
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