Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report / Organisation for Economic Co-operation and Development..

Format:

• Book
• Government document

Contributor:

• SourceOECD (Online service)

Series:

• OECD/G20 Base Erosion and Profit Shifting Project,.
• OECD/G20 Base Erosion and Profit Shifting Project ;

Language:

English

Subjects (All):

• Taxation.

Physical Description:

1 online resource.

Place of Publication:

Paris : OECD Publishing, 2015.

Summary:

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.

Notes:

Title from title screen (viewed May 1, 2017).

ISBN:

9789264241688

Access Restriction:

Restricted for use by site license.