Add to ORKGOn November 24th 2016, the OECD released its long awaited Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("MLI"), as well as the explanatory statements on the Convention. The MLI marks the definitive push towards the acceptance, by OECD member and non-member countries, of the work developed in the BEPS Action Plan and the final reports delivered in 2015
The international tax and investment regimes display striking similarities. They are both based on t...
World events in the first decade of this century led many to question the state of the international...
The subject of the article. The article represents a research of conceptual properties and issues of...
On November 24th 2016, the OECD released its long awaited Multilateral Convention to Implement Tax T...
Aggressive tax strategies pursued by global actors and aimed at minimizing the tax burden across the...
The OECD’s Base Erosion and Profit Shifting (BEPS) project promises to bring about the most fundamen...
This article examines the Multilateral Convention to Implement Tax Treaty Related Measures to Preven...
In this article, the authors consider some of the practical issues relating to the introduction of t...
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Pro...
Although taxation matters are generally accepted to be an issue of national concern, increasing atte...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
This article will proceed as follows. Section 2 summarizes the main provisions of the MLI. Section 3...
The Multilateral Instrument (MLI) can be regarded as the most innovative and far-reaching developmen...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an i...
The international tax and investment regimes display striking similarities. They are both based on t...
World events in the first decade of this century led many to question the state of the international...
The subject of the article. The article represents a research of conceptual properties and issues of...
On November 24th 2016, the OECD released its long awaited Multilateral Convention to Implement Tax T...
Aggressive tax strategies pursued by global actors and aimed at minimizing the tax burden across the...
The OECD’s Base Erosion and Profit Shifting (BEPS) project promises to bring about the most fundamen...
This article examines the Multilateral Convention to Implement Tax Treaty Related Measures to Preven...
In this article, the authors consider some of the practical issues relating to the introduction of t...
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Pro...
Although taxation matters are generally accepted to be an issue of national concern, increasing atte...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
This article will proceed as follows. Section 2 summarizes the main provisions of the MLI. Section 3...
The Multilateral Instrument (MLI) can be regarded as the most innovative and far-reaching developmen...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as «base ...
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an i...
The international tax and investment regimes display striking similarities. They are both based on t...
World events in the first decade of this century led many to question the state of the international...
The subject of the article. The article represents a research of conceptual properties and issues of...