Passionné(e) de lecture ? Inscrivez-vous gratuitement ou connectez-vous pour rejoindre la communauté et bénéficier de toutes les fonctionnalités du site !  

Developing a multilateral instrument to modify bilateral tax treaties ; action 15 : 2015 final report

Couverture du livre « Developing a multilateral instrument to modify bilateral tax treaties ; action 15 : 2015 final report » de Ocde aux éditions Ocde
  • Date de parution :
  • Editeur : Ocde
  • EAN : 9789264241671
  • Série : (-)
  • Support : Papier
Résumé:

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... Voir plus

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.

Donner votre avis