Search results with tag "Multilateral convention to implement tax"
Brochure: Multilateral Convention to Implement Tax Treaty ...
www.oecd.orgAbuse of tax treaties is an important source of base erosion and profit shifting (BEPS). The MLI helps the fight against BEPS by implementing the tax treaty-related measures developed through the BEPS Project in existing tax treaties in a synchronised and …
Z A K O N - parlament.rs
www.parlament.rs2 multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting the parties to this convention,
MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY …
www.oecd.orgmultilateral convention . to implement tax treaty related measures . to prevent base erosion and profit shifting
Multilateral Convention to Implement Tax Treaty Related ...
www.oecd.org20 An exhaustive list of authorised reservations to the MLI is set out in its Article 28(1). The only exception, as set out in Article 28(2), are reservations with regard to the scope of cases eligible for arbitration under Part VI of the MLI which can be formulated by a Party choosing to apply Part VI.