Developing a Multilateral Instrument to Modify Bilateral Tax Treaties [electronic resource] / Organi...
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties [electronic resource] / Organi...
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2014.
Alternative title
Date
2014.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (67 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Foreword; Table of contents; Abbreviations and acronyms; Executive summary; Introduction; A multilateral instrument is desirable and feasible; Developing a multilateral instrument is desirable: The benefits are numerous, while burdens can be addressed or avoided; Developing a multilateral instrument...
The nature of the treaty-related BEPS measures will facilitate the conclusion of a targeted multilateral instrument, which could be further expanded at a later dateNext steps: Scoping the International Conference; Annex A. A toolbox for a multilateral instrument for the swift implementation of BEPS...
Bibliography
Publication information
Publisher
Paris : OECD Publishing, 2014.
Date Published
2014.
Subjects
More information
Scope and Contents
Summary
This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not o...
Alternative Titles
Full title
Developing a Multilateral Instrument to Modify Bilateral Tax Treaties [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Description based upon print version of record.
Includes bibliographical references.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK356jb42b
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK356jb42b
Other Identifiers
ISBN
92-64-21925-0
DDC
343.067
MMS ID
991023948057702626
