Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report:
Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desira...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2015
|
| Schriftenreihe: | OECD/G20 Base Erosion and Profit Shifting Project
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016 |
| Beschreibung: | 1 Online-Ressource (56 Seiten) 21 x 28cm |
| ISBN: | 9789264241688 |
| DOI: | 10.1787/9789264241688-en |
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| id | DE-604.BV046962097 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:44:20Z |
| indexdate | 2024-12-17T19:03:09Z |
| institution | BVB |
| isbn | 9789264241688 |
| language | English |
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| physical | 1 Online-Ressource (56 Seiten) 21 x 28cm |
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| publishDate | 2015 |
| publishDateSearch | 2015 |
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| publisher | OECD Publishing |
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| series2 | OECD/G20 Base Erosion and Profit Shifting Project |
| spelling | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report Organisation for Economic Co-operation and Development Paris OECD Publishing 2015 1 Online-Ressource (56 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD/G20 Base Erosion and Profit Shifting Project Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016 Taxation https://doi.org/10.1787/9789264241688-en Verlag kostenfrei Volltext |
| spellingShingle | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report Taxation |
| title | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report |
| title_auth | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report |
| title_exact_search | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report |
| title_exact_search_txtP | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report |
| title_full | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_fullStr | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report Organisation for Economic Co-operation and Development |
| title_short | Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report |
| title_sort | developing a multilateral instrument to modify bilateral tax treaties action 15 2015 final report |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/9789264241688-en |