Bulletin for international taxation · 2016 · 27 citations · 0 references
Public AffairsPublic FinanceTax LawTax PolicyTax TreatiesTaxationInternational Tax LawTax ReformBase Erosion NegotiationsBase Erosion PaymentsBase Erosion TestInternational Profit ShiftingMultilateral Instrument ImplementationMultilateral Tax TreatiesMultilateral Tax Treaty ReformTax Treaty Policy
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.