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Bibframe Work

Title
A multilateral tax treaty
Type
Text
Monograph
Contribution
Broekhuijsen, D. M., 1987- (Author)
Subject
Taxation--Law and legislation (LCSH)
Tax administration and procedure--International cooperation (LCSH)
International business enterprises--Taxation--Law and legislation (LCSH)
International business enterprises--Taxation--Law and legislation
Tax administration and procedure--International cooperation
Taxation--Law and legislation
86.61 taxation law. (NBC)
Language
English
Illustrative Content
Illustrations
Classification
LCC: K4475 .B76 2018 (Assigner: dlc) (Status: used by assigner)
DDC: 343.04 full
Supplementary Content
bibliography
index
Content
text
Summary
"A Multilateral Tax Treaty addresses the legal and political aspects of a multilateral convention in the field of international taxation. Many states have set out to develop a multilateral tax instrument with the purpose of amending bilateral treaties in a quick and comprehensive manner. The recent adoption by as many as 100 jurisdictions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the OECD Multilateral Instrument) is the most prominent step in this direction. This book shows how the BEPS Project has merely unveiled the problems related to bilateral tax relationships and articulates initiatives to ensure the sustainability of a multilateral consensus. In doing so, it also explains and evaluates the OECD Multilateral Instrument, addresses its procedural elements, and the practical issues relating to its implementation"-- Provided by publisher.
Table Of Contents
Preface
Introduction
Efforts for multilateral international tax rules : 1920-1992
The prospects of a multilateral agreement for international taxation
In a perfect world : a normative view on multilateral cooperation in international taxation
In a less than perfect world : a realistic view on multilateral cooperation in international taxation
A design strategy for a multilateral agreement for international taxation
The design of a multilateral agreement for international taxation
An evaluation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
Conclusions.
Authorized Access Point
Broekhuijsen, D. M., 1987- A multilateral tax treaty
Admin Metadata
Generation Process: DLC marc2bibframe2 v2.5.0
Status: changed
Encoding Level: full
Identified By: bf:Local, 20742205
Change Date: 2018-11-13T16:39:42
Creation Date: 2018-11-13
Description Language: English
Description Modifier: United States, Library of Congress
Description Authentication: LC Copy Cataloging
Assigner: YDX

Other Physical Format
A multilateral tax treaty : designing an instrument to modernise international tax law
A multilateral tax treaty : designing an instrument to modernise international tax law
A multilateral tax treaty : designing an instrument to modernise international tax law
A multilateral tax treaty : designing an instrument to modernise international tax law