The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects.
This book analyses the MLI, which was signed by over seventy jurisdictions on 7 June 2017. The topics covered include:
Finally, the book discusses whether the mechanism of the MLI can serve as a role model for future changes to the OECD Model Convention.
The book incorporates the analyses of leading scholars and practitioners dealing with international tax matters. Critical insights are offered for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
Prof. Dr DDr h.c. Michael Lang is Head of the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) and academic director of both the LLM Program in International Tax Law and the Doctoral Program in International Business Taxation (DIBT) of this University. He is the president of the Austrian Branch of the International Fiscal Association (IFA) and has been visiting professor at Georgetown University, New York University, Sorbonne, Bocconi, Peking University (PKU), University of New South Wales (Sydney), and at other universities.
"Sobre este título" puede pertenecer a otra edición de este libro.
Gastos de envío:
GRATIS
A Estados Unidos de America
Gastos de envío:
GRATIS
A Estados Unidos de America
Librería: PBShop.store US, Wood Dale, IL, Estados Unidos de America
HRD. Condición: New. New Book. Shipped from UK. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Nº de ref. del artículo: L1-9789041188366
Cantidad disponible: Más de 20 disponibles
Librería: Ria Christie Collections, Uxbridge, Reino Unido
Condición: New. PRINT ON DEMAND Book; New; Fast Shipping from the UK. No. book. Nº de ref. del artículo: ria9789041188366_lsuk
Cantidad disponible: Más de 20 disponibles
Librería: PBShop.store UK, Fairford, GLOS, Reino Unido
HRD. Condición: New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. Nº de ref. del artículo: L1-9789041188366
Cantidad disponible: Más de 20 disponibles
Librería: GF Books, Inc., Hawthorne, CA, Estados Unidos de America
Condición: New. Book is in NEW condition. 1.3. Nº de ref. del artículo: 9041188363-2-1
Cantidad disponible: 1 disponibles
Librería: Book Deals, Tucson, AZ, Estados Unidos de America
Condición: New. New! This book is in the same immaculate condition as when it was published 1.3. Nº de ref. del artículo: 353-9041188363-new
Cantidad disponible: 1 disponibles
Librería: Book Deals, Tucson, AZ, Estados Unidos de America
Condición: Fine. Like New condition. Great condition, but not exactly fully crisp. The book may have been opened and read, but there are no defects to the book, jacket or pages. 1.3. Nº de ref. del artículo: 353-9041188363-lkn
Cantidad disponible: 1 disponibles
Librería: Lucky's Textbooks, Dallas, TX, Estados Unidos de America
Condición: New. Nº de ref. del artículo: ABLIING23Apr0316110334711
Cantidad disponible: Más de 20 disponibles
Librería: Book Deals, Tucson, AZ, Estados Unidos de America
Condición: Very Good. Very Good condition. Shows only minor signs of wear, and very minimal markings inside (if any). 1.3. Nº de ref. del artículo: 353-9041188363-vrg
Cantidad disponible: 1 disponibles
Librería: Books Unplugged, Amherst, NY, Estados Unidos de America
Condición: Good. Buy with confidence! Book is in good condition with minor wear to the pages, binding, and minor marks within 1.3. Nº de ref. del artículo: bk9041188363xvz189zvxgdd
Cantidad disponible: 1 disponibles
Librería: GF Books, Inc., Hawthorne, CA, Estados Unidos de America
Condición: Very Good. Book is in Used-VeryGood condition. Pages and cover are clean and intact. Used items may not include supplementary materials such as CDs or access codes. May show signs of minor shelf wear and contain very limited notes and highlighting. 1.3. Nº de ref. del artículo: 9041188363-2-3
Cantidad disponible: 1 disponibles