A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)?

Journal

Author

Haslehner, W.C.

Country

International; OECD

Published Date

24 March 2020

Issue

Bulletin for International Taxation 2020 (Volume 74), No. 4/5

DOI

https://doi.org/10.59403/2jsrb4t

Document

Go to Tax Research Platform

This article considers the impact the advent of the OECD’s Multilateral Instrument will have on the interpretation of international tax rules.