Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 1

Journal
Bergedahl, C.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 1
PriceUSD 45

In Part 1 of this article, the author examines the effects of the inclusion of anti-abuse measures in tax treaties following the implementation of the OECD Multilateral Instrument, together with the implications of this for the OECD Base Erosion and Profit Shifting initiative.