OECD - The Proposed OECD Multilateral Instrument Amending Tax Treaties
- S. Austry; J.F. Avery Jones; P. Baker; P.H. Blessing; R.J. Danon; S. Goradia; K. Inoue; J. (Jürgen) Lüdicke; G. Maisto; T. Miyatake; A. Nikolakakis; C. van Raad; R.J. Vann; B. Wiman
- Bulletin for International Taxation, 2016 (Volume 70), No 12
- 28 October 2016
In this article, the authors consider some of the practical issues relating to the introduction of the OECD multilateral instrument amending tax treaties, which has been proposed within the context of the OECD/G20 Base Erosion and Profit Shifting Project.