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
Download or Read eBook 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 written by J.A. Becerra and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle.
Author | : J.A. Becerra |
Publisher | : |
Total Pages | : |
Release | : 2018 |
ISBN-10 | : OCLC:1262836647 |
ISBN-13 | : |
Rating | : 4/5 (47 Downloads) |
Book Synopsis 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 by : J.A. Becerra
Book excerpt: 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.