Work

A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits

Year: 2017

Type: preprint

Source: SSRN Electronic Journal

DOI: 10.2139/ssrn.2934858

Authors: Reuven S. Avi-Yonah, Haiyan Xu

Institutions: University of Michigan, University of International Business and Economics

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Partnerships for the goals

Open Access status: green

OpenAlex ID: W2605540316

Cites:

Cited by: 29

Related to: 10