PP019
Analítico de Periódico
P59_19
P59_19
MALHERBE, Jacques
A New Tax Treaty for a new world : The Multilateral Convention to implement tax treaty-related measures to prevent base erosion and profit shifting / Jacques Malherbe
Revista de Finanças Públicas e Direito Fiscal, Coimbra, a.11n.1/2(Prim/Ver.2018), p.13-49
Estante nº 27.
BEPS, TAX, TREATIES, MULTILATERALISM
Introduction. Tax treaties. BEPS Action 15: A multilateral treaty. The Multilateral Agreement (2017). Part II. Hybrid Mismatches. Part III. Treaty Abuse. Part IV. Avoidance of permanent establishment status. Part V. Improving dispute resolution. Part VI. Articles 18 to 26: Arbitration. Conclusion.