{"title":"A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)?","authors":"W. Haslehner","doi":"10.59403/2jsrb4t","DOIUrl":null,"url":null,"abstract":"This article considers the impact the advent of the OECD’s Multilateral Instrument will have on the interpretation of international tax rules.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/2jsrb4t","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
This article considers the impact the advent of the OECD’s Multilateral Instrument will have on the interpretation of international tax rules.
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