The Proposed OECD Multilateral Instrument Amending Tax Treaties

Journal
Austry, S.; Avery Jones, J.F.; Baker, P.; Blessing, P.H.; Danon, R.J.; Goradia, S.; Inoue, K.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Nikolakakis, A.; Raad, C. van; Vann, R.J.; Wiman, B.
OECD
Bulletin for International Taxation 2016 (Volume 70), No. 12
PriceUSD 45

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.