Developing a multilateral instrument to modify bilateral tax treaties, action 15-2015 final report.
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 report concludes that such an instrument is desira...
Saved in:
| Corporate Authors: | , |
|---|---|
| Format: | Ebook |
| Language: | English |
| Published: |
Paris :
OECD,
[2015]
|
| Series: | OECD/G20 base erosion and profit shifting project.
|
| Subjects: | |
| Online Access: | OECD |
| Summary: | 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 report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016. |
|---|---|
| Physical Description: | 1 online resource (54 pages) : illustrations. |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 926424168X 9789264241688 9264267433 9264248587 9789264267435 9789264248588 |
| ISSN: | 2313-2612 |
| DOI: | 10.1787/9789264241688-en |