Developing a Multilateral Instrument to Modify Bilateral Tax Treaties / Organisation for Economic Co-operation and Development

Mitwirkende(r):

OECD [oth]

Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: OECD/G20 Base Erosion and Profit Shifting ProjectVerlag: Paris : OECD Publishing, 2014Beschreibung: Online-Ressource (64 p.)ISBN:

9789264219250

Schlagwörter:

Andere physische Formen: Parallelausg.: L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales | Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen | Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version) | Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Chinese version) | Parallelausg.: Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen | Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Chinese version) | Parallelausg.: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties: (Korean version) | Parallelausg.: L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales | Erscheint auch als: Developing a multilateral instrument to modify bilateral tax treaties. Druck-Ausgabe. Paris : OECD Publishing, 2014. 63 S.DOI: DOI: 10.1787/9789264219250-enOnline-Ressourcen:

Zusammenfassung: This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability of the consensual framework to eliminate double taxation. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a multilateral instrument exist in various other areas of public international law. Drawing on the knowledge of experts in public international law and taxation, the Report concludes that a multilateral instrument is desirable and feasible, and that negotiations for such an instrument should be convened quickly.PPN: PPN: 857414100Package identifier: Produktsigel: ZDB-13-SOC | ZDB-13-SOC-ebook

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