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28 octobre 2016
- handle: 10670/1.ksfi5d
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Gifts--Taxation--Treaties Tax treaties Double taxation conventions Income tax--Treaties Inheritance and transfer tax--Treaties Taxation--TreatiesCiter ce document
S. Austry et al., « The Proposed OECD Multilateral Instrument Amending Tax Treaties », Serveur académique Lausannois, ID : 10670/1.ksfi5d
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Résumé
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.