Work

The Proposed OECD Multilateral Instrument Amending Tax Treaties

Year: 2016

Type: article

Abstract: In this article, the authors consider some of the practical issues relating to the introduction of the OECD multilateral instrument amending tax treaties, which has been proposed within the context of the OECD/G20 Base Erosion and Profit Shifting Project.

Source: Bulletin for international taxation

DOI: 10.59403/2tkeq5v

Authors: S. Austry, J.F. Avery Jones, P. Baker, P.H. Blessing, R.J. Danon, S. Goradia, K. Inoue, J. (Jürgen) Lüdicke, G. Maisto, T. Miyatake, A. Nikolakakis, C. van Raad, R.J. Vann, B. Wiman

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2590721037

FWCI: 17.07

Cites: 1

Cited by: 36

Related to: 10