The Interpretation and Application of the Preamble and Article 6(1) of the OECD Multilateral Instrument in the Context of North American Tax Treaty Networks PDF Download
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Author: J.A. Becerra
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico.
Author: J.A. Becerra
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
This article examines the influence, if any, of the Preamble and article 6(1) of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which they will modify the interpretation and application of the existing tax treaties in Canada, Costa Rica and Mexico.
Author: J.A. Becerra
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
This article examines the practical influence of the OECD Multilateral Instrument (MLI), with particular focus on the extent to which it will modify, if at all, and affect the interpretation and application of the existing tax treaties of selected North American countries, i.e. Canada, Mexico and the United States.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264202714
Category :
Languages : en
Pages : 44
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Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author: Michael Lang
Publisher: Kluwer Law International B.V.
ISBN: 9041198571
Category : Business & Economics
Languages : en
Pages : 402
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Book Description
Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264263438
Category :
Languages : en
Pages : 24
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Book Description
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Author: United Nations. Office of the High Commissioner for Human Rights
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 584
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Book Description
This book is devoted to the 25th anniversary of the United Nations Declaration on the Right to Development. It contains a collection of analytical studies of various aspects of the right to development, which include the rule of law and good governance, aid, trade, debt, technology transfer, intellectual property, access to medicines and climate change in the context of an enabling environment at the local, regional and international levels. It also explores the issues of poverty, women and indigenous peoples within the theme of social justice and equity. The book considers the strides that have been made over the years in measuring progress in implementing the right to development and possible ways forward to make the right to development a reality for all in an increasingly fragile, interdependent and ever-changing world.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264293086
Category :
Languages : en
Pages : 218
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Book Description
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
Author: Walter Goode
Publisher:
ISBN: 9781921244957
Category : Australia
Languages : en
Pages : 208
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Book Description
Author: Thomas Greiber
Publisher: IUCN
ISBN: 2831715296
Category :
Languages : en
Pages : 395
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Book Description
Author:
Publisher:
ISBN:
Category : Annotations and citations (Law)
Languages : en
Pages : 300
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Book Description
"Formerly known as the International Citation Manual"--p. xv.