The OECD Multilateral Instrument for Tax Treaties. Analysis and Effects - Image 1

Price loading...

Wolters Kluwer The OECD Multilateral Instrument for Tax Treaties. Analysis and Effects

Name: The OECD Multilateral Instrument for Tax Treaties. Analysis and Effects
Brand: Wolters Kluwer

International

Price History & Forecast

No Price Data Available

Price history will appear here once data is collected from Amazon.

Price Distribution

No price data available for histogram

Description

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 wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include: the procedural mechanisms on how the new measures to prevent base erosion and profit shifting (BEPS) will interact with and complement existing tax treaties; the scope of the MLI in order to ascertain which tax treaties and taxes are covered; the interpretation of terms used in the MLI and the relationship between the languages used in the MLI and in the particular tax treaties; the implementation of the minimum standard through the MLI, as well as how states can exercise various options offered by the MLI and reserve the right not to apply certain provisions of the MLI; the legal consequences of the exercise of options and reservations for the other states; the notification procedure through which states declare their choices; and the possibilities and procedure for withdrawal from the obligations entered into upon signing the MLI.

Product Specifications

Brand: Wolters Kluwer
Format: hardcover
ASIN: 9041188363
Category: Books > Subjects > Business, Finance & Law > Law > International
Domain: Amazon UK
Release Date: 24 January 2018
Listed Since: 23 February 2018

Barcode

No barcode data available

Wolters Kluwer The OECD Multilateral Instrument for Tax Treaties. Analysis and Effects

Price History & Forecast

No Price Data Available

Price Distribution

Description

Product Specifications

Barcode

Similar Products You Might Like

A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law (Series on International Taxation)

Kluwer Law International - Double Non-taxation and Hybrid Entities

The OECD’s Global Minimum Tax and its Implementation in the EU – A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law

The Interpretation of Plurilingual Tax Treaties: Theory, Practice, Policy

Multilateral Tax Treaties: New Developments in International Tax Law: 18 (Series on International Taxation)

The Resolution of International Tax Disputes: From the Established Mechanisms Towards an Institutionalised International Instrument (Series on International Taxation)

Transfer Pricing in a Post-BEPS World (EUCOTAX Series on European Taxation)

Tax Sovereignty in the BEPS Era (Series on International Taxation)

International Tax Primer

International Taxation of Banking (Series on International Taxation, 75)

Hybrid Financial Instruments in International Tax Law

The 2010 OECD Updates - Model Tax Convention & Transfer Pricing Guidelines: A Critical Review ( Series on International Taxation, vol. 38)

International Tax Primer

Klaus Vogel on Double Taxation Conventions

Beneficial Ownership in International Tax Law (Series on International Taxation)

Tax Design Issues Worldwide (International Taxation, 51)

Taxation of Bilateral Investments: Tax Treaties after BEPS

Wolters Kluwer GloBE Rules Made Easy - Tax Law Book

Permanent Establishment: Erosion of a Tax Treaty Principle

International Company Taxation and Tax Planning

Legal Interpretation of Tax Law, 2nd Edition (Series on International Taxation)

Transfer Pricing in Action

Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights

Advanced Issues in International and European Tax Law (Modern Studies in European Law)