Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15-2015 Final Report.

Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15-2015 Final Report.

Author
OECD
Publisher
OECD
Language
English
Year
2015
ISBN
9789264241671,9264241671
File Type
pdf
File Size
1.5 MiB

Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related Beps measures. The re

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