Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
Download or Read eBook Developing a Multilateral Instrument to Modify Bilateral Tax Treaties PDF written by OCDE, and published by OCDE. This book was released on 2015-10-20 with total page 56 pages. Available in PDF, EPUB and Kindle.
Author | : OCDE, |
Publisher | : OCDE |
Total Pages | : 56 |
Release | : 2015-10-20 |
ISBN-10 | : 9264241671 |
ISBN-13 | : 9789264241671 |
Rating | : 4/5 (71 Downloads) |
Book Synopsis Developing a Multilateral Instrument to Modify Bilateral Tax Treaties by : OCDE,
Book excerpt: 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.