Reconstructing the treaty network

Subject 1 of IFA in 2020 reviews the impact of the BEPS Actions and the MLI on the structure and operation of the international tax treaty network, assessing the direct impact of the MLI on tax treaties, the broader impact of the BEPS project on bilateral and regional tax treaties that are not subject to the MLI, and the practical implementation of these revised treaty provisions. This general report draws on 41 branch reports from around the world, as well as OECD and EU reports.

שנה

2020

שפה

English

סדרה

Cahiers de droit fiscal international -- volume 105a

הוצאה

Sdu

מהדורות

1

עמודים

925

ISBN

9789083087412

מקור הנתונים: Wikidata