A Multilateral Agreement for International Taxation: Designing an instrument ...

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...

B2FIND40

BEPS Multilateral Instrument

The Multilateral Instrument (BEPS MLI) offers concrete solutions for governments to close loopholes in international tax treaties by transposing results from the BEPS Project into bilateral tax treati

Organisation for Economic Co-operation and Development60

International Taxation

The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention t

NBER2002-03-01 更新60