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The multilateral instrument from a legal perspective what may be the challenges ? Johann Hattingh Electrónico

By: Hattingh, P. Johann .

Material type: Article

ArticlePublisher: 2017Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| EVASION FISCAL

| PREVENCIÓN

| TRATADOS INTERNACIONALES

| ELUSION FISCAL

In: Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: In this article, the author provides a brief legal evaluation of the Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and considers the general legal and tax technical issues that may arise with regard to the language of its provisions.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2017/3/4-9 (Browse shelf)	Available		BIT/2017/3/4-9

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Previous	BIT/2017/3/4-6 The effect of the OECD/G20 BEPS initiative on the attribution of profitsto permanent establishments	BIT/2017/3/4-7 What is the scope of the concept of " income " in article 16 of the OECDModel ?	BIT/2017/3/4-8 The changing contours of dispute resolution in the international tax world	BIT/2017/3/4-9 The multilateral instrument from a legal perspective	BIT/2017/5-1 Revised OECD draft guidance on the profit split method	BIT/2017/5-2 The relationship between tax authorities, large multinationals and the public	BIT/2017/5-3 Is the OECD/G20 BEPS initiative heading in the right direction ?	Next

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

In this article, the author provides a brief legal evaluation of the Multilateral Instrument to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and considers the general legal and tax technical issues that may arise with regard to the language of its provisions.

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Biblioteca del Instituto de Estudios Fiscales

The multilateral instrument from a legal perspective what may be the challenges ? Johann Hattingh Electrónico

By: Hattingh, P. Johann.

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By: Hattingh, P. Johann .