The Proposed OECD Multilateral Instrument Amending Tax Treaties

Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Inoue, K.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Nikolakakis, A.; Raad, C. van; Vann, R.J.; Wiman, B.

The Proposed OECD Multilateral Instrument Amending Tax Treaties

Journal

Author

Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Inoue, K.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Nikolakakis, A.; Raad, C. van; Vann, R.J.; Wiman, B.

Country

OECD

Published Date

28 October 2016

Issue

Bulletin for International Taxation 2016 (Volume 70), No. 12

DOI

https://doi.org/10.59403/2tkeq5v

Document

Go to Tax Research Platform

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.

Sign In

Single Sign On

The Proposed OECD Multilateral Instrument Amending Tax Treaties