Screen LibraryA multilateral convention for tax : from theory to implementation /
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| Group Author: | ; |
|---|---|
| Published: |
Wolters Kluwer,
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| Publisher Address: | Alphen aan den Rijn, The Netherlands : |
| Publication Dates: | [2022] |
| Literature type: | Book |
| Language: | English |
| Series: |
Series on international taxation ;
volume 80 |
| Subjects: | |
| Carrier Form: | xviii, 390 pages : illustrations, forms ; 25 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9789041194282 9041194282 |
| Index Number: | K4475 |
| CLC: | D996.3 |
| Call Number: | D996.3/M961 |
| Contents: |
Multilateralism, multilateralism, who is sovereign after all? : tax sovereignty after BEPS multilateral instrument / The multilateral convention from a public international law perspective / Is the multilateral instrument really multilateral? / Risk society and international tax multilateralism / The framework of the multilateral instrument / MLI implementation and impact from the Latin American perspective / A cross-jurisdictional analysis of MLI implementation to date / Domestic and treaty-based GAAR and SAAR : potential conflicts and ordering principles MLI and Argentine treaty and domestic law / The DNA of the principal purpose test in the multilateral instrument / Virtual PE concept and the challenges of a multilateral solution / From bilateralism to multilateralism : is this shift beneficial for developing countries? : a focus on 7(1) MLI / Aggressive tax planning and its interaction with the MLI / |