Research Catalog

Developing a multilateral instrument to modify bilateral tax treaties.

Title
Developing a multilateral instrument to modify bilateral tax treaties.
Publication
  • Paris : OECD, [2014]
  • ©2014

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Details

Additional Authors
  • Organisation for Economic Co-operation and Development, issuing body, publisher.
  • OECD/G20 Base Erosion and Profit Shifting Project.
Description
63 pages; 23 cm.
Summary
Addressing base erosion and profit shifting (BEPS) is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This report is part of these deliverables and is an output of Action 15.
Series Statement
OECD/G20 Base Erosion and Profit Shifting Project
Uniform Title
OECD/G20 Base Erosion and Profit Shifting Project (Series)
Subject
  • Double taxation > Treaties
  • Corporations > Taxation > Law and legislation
  • Double taxation
  • Double imposition > Conventions
  • Double imposition
  • Corporations > Taxation > Law and legislation
  • Double taxation
Genre/Form
  • Treaties
  • Treaties.
  • Traités.
Bibliography (note)
  • Includes bibliographical references (page 63).
ISBN
  • 9789264219243
  • 9264219242
OCLC
  • ocn890621832
  • 890621832
  • SCSB-1794047
Owning Institutions
Princeton University Library