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The OECD Multilateral Instrument for Tax Treaties
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Authors: Michael Lang
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Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

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The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wor
A Multilateral Convention for Tax
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Pages: 401
Authors: Sergio André Rocha
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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiat
Multilateral Tax Treaties
Language: en
Pages: 266
Authors: Helmut Loukota
Categories: Business & Economics
Type: BOOK - Published: 1998-04-22 - Publisher: Kluwer Law International B.V.

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The book is a result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Admini
OECD/G20 Base Erosion and Profit Shifting Project Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
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Type: BOOK - Published: 2015-10-05 - Publisher: OECD Publishing

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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop
Looking Ahead:Inter-National Law in 21st
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Authors: D.M. Broekhuijsen
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Type: BOOK - Published: 2002-03-21 - Publisher: Springer

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Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive fashion. The rece