The paper presents a trapped equity model, but instead of studying how taxes affect corporate decisions when a sufficient amount of equity is already in the trap, it asks the question how does the equ
Appendix A includes an analysis of conclusion and amendment dates of tax treaties. It is part of the thesis "A Multilateral Agreement for International Taxation: Designing an...
Database related to article. In the article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI) in terms of states...
Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which he
Organisation for Economic Co-operation and Development80
