McBEPS: The MLI – The First Multilateral Tax Treaty that Has Never Been
Yariv Brauner
págs. 6-17
The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis
Vikram Chand
págs. 18-44
Implementation in Practice of the Principal Purpose Test in the Multilateral Convention
Marcus Lívio Gomes
págs. 45-57
Interplay Between the Principal Purpose Test in the Multilateral BEPS Convention and the Beneficial Ownership Clause as Treaty Anti-Avoidance Tool Targeting Holding Structures
Elio Andrea Palmitessa
págs. 58-67
The Limitation on Benefits (LOB) Provision in BEPS Action 6/MLI: Ineffective Overreaction of Mind-Numbing Complexity – Part 1
Blazej Kuzniacki
págs. 68-79
US Perspectives on the Multilateral Instrument
Mindy herzfeld
págs. 80-85
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