Saved in:
| Title: | The OECD multilateral instrument for tax treaties analysis and effects |
|---|---|
| From: |
edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer
|
| Person: |
Lang, Michael
Pistone, Pasquale Rust, Alexander Schuch, Josef Staringer, Claus 1965- 1968- 1973- 1967- |
| Corporate Author: | |
| Other Authors: | , , , , |
| Format: | Conference Proceeding Book |
| Language: | English |
| Published: |
Alphen aan den Rijn
Wolters Kluwer
[2018]
|
| Subjects: | |
| Abstract: | The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments |
| Item Description: | Aus dem Vorwort: "... the 24th Viennese Symposium on International Tax Law was held von 26 June 2017 at the Vienna University of Economics and Business (WU)." |
| Physical Description: | XX, 272 Seiten |
| ISBN: | 9789041188366 9041188363 |
Staff View
MARC
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| 500 | |a Aus dem Vorwort: "... the 24th Viennese Symposium on International Tax Law was held von 26 June 2017 at the Vienna University of Economics and Business (WU)." | ||
| 520 | 3 | |a The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects', as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments | |
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Record in the Search Index
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| genre | (DE-588)1071861417 Konferenzschrift gnd-content |
| genre_facet | Konferenzschrift |
| id | DE-604.BV044884297 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T18:13:15Z |
| institution | BVB |
| institution_GND | (DE-588)1155844327 |
| isbn | 9789041188366 9041188363 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030278431 |
| oclc_num | 1042929861 |
| open_access_boolean | |
| owner | DE-M382 DE-N2 DE-355 DE-BY-UBR |
| owner_facet | DE-M382 DE-N2 DE-355 DE-BY-UBR |
| physical | XX, 272 Seiten |
| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | Wolters Kluwer |
| record_format | marc |
| spellingShingle | The OECD multilateral instrument for tax treaties analysis and effects |
| subject_GND | (DE-588)1071861417 |
| title | The OECD multilateral instrument for tax treaties analysis and effects |
| title_auth | The OECD multilateral instrument for tax treaties analysis and effects |
| title_exact_search | The OECD multilateral instrument for tax treaties analysis and effects |
| title_full | The OECD multilateral instrument for tax treaties analysis and effects edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| title_fullStr | The OECD multilateral instrument for tax treaties analysis and effects edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| title_full_unstemmed | The OECD multilateral instrument for tax treaties analysis and effects edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| title_short | The OECD multilateral instrument for tax treaties |
| title_sort | the oecd multilateral instrument for tax treaties analysis and effects |
| title_sub | analysis and effects |
| topic_facet | Konferenzschrift |
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