The limitation on benefits (LOB) provision in BEPS Action 6/MLI: Ineffective overreaction of mind-numbing complexity: Part 1

This comprehensive two-part article addresses the usefulness of the limitation on benefits (LOB) rule in the base erosion and profit shifting (BEPS) Action 6 project and a Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) to prevent ab...

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Bibliographic Details
Main Author: KUZNIACKI, Blazej
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1759
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Institution: Singapore Management University
Language: English