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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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2018
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/1759 |
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| Institution: | Singapore Management University |
| Language: | English |