The Multilateral Convention has the objective of developing a multilateral instrument to modify bilateral agreements, with a view to speeding up and facilitating the implementation of BEPS measures developed to deal with elusive phenomena. This is necessary given the current international tax system based on the development of conventional bilateral models whose provisions are "outdated" or not suitable to counter the planning schemes implemented by multinational companies to achieve an undue competitive advantage.

La Convenzione multilaterale Beps: i principali impatti sui Trattati bilaterali

CLELIA BUCCICO
2018

Abstract

The Multilateral Convention has the objective of developing a multilateral instrument to modify bilateral agreements, with a view to speeding up and facilitating the implementation of BEPS measures developed to deal with elusive phenomena. This is necessary given the current international tax system based on the development of conventional bilateral models whose provisions are "outdated" or not suitable to counter the planning schemes implemented by multinational companies to achieve an undue competitive advantage.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11591/400079
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact