The Conference of the Parties: A future for a more profound multilateralism in tax matters?
The present contribution is aimed at assessing the potential practical reach of the Conference of the Parties, a mechanism provided for under art. 31 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, which was signed on 7 June 2017 i...
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| Format: | Article |
| Language: | English |
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University of Novi Sad, Faculty of Law
2020-01-01
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| Series: | Zbornik Radova: Pravni Fakultet u Novom Sadu |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2020/0550-21792003123Q.pdf |