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Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities - Part 1
by A. Nikolakakis ยท 2017
ISBN: Unavailable
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Part 1 of this article reflects on the OECD's proposals regarding fiscally transparent entities and the provisions of the Multilateral Instrument (MLI) based on experience in considering and working with similar measures in existing treaties. Consequently, the article raises a number of interpretive and technical questions, as well as policy issues.