Reservations and declarations to tax treaties

Reservations and declarations to tax treaties

The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, developed in frames of implementing the OEC...

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Bibliographic Details
Main Author: I. A. Khavanova
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2021-07-01
Series:Pravoprimenenie
Subjects:
reservation
declaration
tax treaty
multilateral convention
base erosion
profit shifting
Online Access:https://enforcement.omsu.ru/jour/article/view/483

Internet

https://enforcement.omsu.ru/jour/article/view/483

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