Developing a Multilateral Instrument to Modify Bilateral Tax Treaties ISBN: 9789264219250 Platform/Publisher: OECD / OECD Publishing Digital rights:Users: unlimited; Printing: chapters; Download: chapters Subjects: Taxation;
Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties.