Ebook: Developing a multilateral instrument to modify bilateral tax treaties
Author: OECD
- Tags: Corporations -- Taxation -- Law and legislation, Double taxation, Double taxation -- Treaties
- Series: OECD/G20 Base Erosion and Profit Shifting Project.
- Year: 2014
- Publisher: OECD
- Language: English
- pdf
This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure Read more...