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[null,"1.","Record Nr.",null,"UNINA9910814863003321"]
[null,null,"Autore",null,"Kofler Georg"]
[null,null,"Titolo",null,"The Implementation and Lasting Effects of the Multilateral Instrument"]
[null,null,"Pubbl/distr/stampa",null,"Amsterdam : , : IBFD Publications USA, Incorporated, , 2021"]
[{"$nulls":4},"©2021"]
[null,null,"ISBN",null,"9789087227272"]
[{"$nulls":4},"9789087227203"]
[null,null,"Descrizione fisica",null,"1 online resource (1014 pages)"]
[null,null,"Collana",null,"WU ; ; v.21"]
[null,null,"Disciplina",null,"341.484"]
[null,null,"Soggetti",null,"Double taxation"]
[{"$nulls":4},"Double taxation--Treaties"]
[{"$nulls":4},"Treaties"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Cover -- Title -- Copyright -- Preface -- Part One -- Chapter 1: The Implementation and Lasting Effects of the Multilateral Instrument: General Report -- 1.1.&#x2002;Party to the MLI -- 1.2.&#x2002;Covered Tax Agreements -- 1.3.&#x2002;Hybrid mismatches -- 1.3.1.&#x2002;Transparent entities: Article&#xA0;3 of the MLI -- 1.3.2.&#x2002;Dual-resident companies: Article&#xA0;4 of the MLI -- 1.4.&#x2002;Application of methods for elimination of double taxation: Article&#xA0;5 of the MLI -- 1.5.&#x2002;Treaty abuse -- 1.5.1.&#x2002;Preamble: Article&#xA0;6 of the MLI -- 1.5.2.&#x2002;Main purpose test: Article&#xA0;7 of the MLI -- 1.5.3.&#x2002;Simplified limitation on benefits: Article&#xA0;7 of the MLI -- 1.5.4.&#x2002;Dividend transfer transaction: Article&#xA0;8 of the MLI -- 1.5.5.&#x2002;Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article&#xA0;9 of the MLI -- 1.5.6.&#x2002;Anti-abuse provision for permanent establishments situated in third jurisdictions: Article&#xA0;10 of the MLI -- 1.5.7.&#x2002;Application of tax agreements to restrict a party's right to tax its own residents: Article&#xA0;11 of the MLI -- 1.6.&#x2002;Avoidance of permanent establishment status -- 1.6.1.&#x2002;Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article&#xA0;12 of the MLI -- 1.6.2.&#x2002;Artificial avoidance of permanent establishment status through the specific activity "]
[{"$nulls":4},"exemptions: Article&#xA0;13 of the MLI -- 1.6.3.&#x2002;Splitting-up of contracts: Article&#xA0;14 of the MLI -- 1.6.4.&#x2002;Definition of a person closely related to an enterprise: Article&#xA0;15 of the MLI -- 1.7.&#x2002;Improving dispute resolution, arbitration, corresponding adjustments -- 1.7.1.&#x2002;MAP improvement -- 1.7.2.&#x2002;Arbitration -- 1.7.3.&#x2002;Corresponding adjustments -- 1.8.&#x2002;General policy on options and reservations -- 1.9.&#x2002;Constitutional issues -- 1.9.1.&#x2002;Adoption procedures -- 1.9.2.&#x2002;Subsequent withdrawal or entry of other countries to the MLI."]
[{"$nulls":4},"1.9.3.&#x2002;Subsequent withdrawal of reservations -- 1.9.4.&#x2002;Consolidated versions of treaties -- 1.9.5.&#x2002;Language issues -- 1.9.6.&#x2002;Conference of the parties -- 1.10.&#x2002;Overall evaluation and future outlook -- Part Two -- Chapter 2: Implementing the Multilateral Instrument in Argentina -- 2.1.&#x2002;Party to the MLI and Covered Tax Agreements -- 2.1.1.&#x2002;Party to the MLI -- 2.1.2.&#x2002;Covered Tax Agreements -- 2.2.&#x2002;Hybrid mismatches -- 2.2.1.&#x2002;Transparent entities: Article&#xA0;3 of the MLI -- 2.2.2.&#x2002;Dual-resident companies: Article&#xA0;4 of the MLI -- 2.2.3.&#x2002;Application of methods for elimination of double taxation: Article&#xA0;5 of the MLI -- 2.3.&#x2002;Treaty abuse -- 2.3.1.&#x2002;Preamble: Article&#xA0;6 of the MLI -- 2.3.2.&#x2002;Main purpose test: Article&#xA0;7 of the MLI -- 2.3.3.&#x2002;Simplified limitation on benefits: Article&#xA0;7 of the MLI -- 2.3.4.&#x2002;Dividend transfer transaction: Article&#xA0;8 of the MLI -- 2.3.5.&#x2002;Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article&#xA0;9 of the MLI -- 2.3.6.&#x2002;Anti-abuse provision for permanent establishments situated in third jurisdictions: Article&#xA0;10 of the MLI -- 2.3.7.&#x2002;Application of tax agreements to restrict a party's right to tax its own residents: Article&#xA0;11 of the MLI -- 2.4.&#x2002;Avoidance of permanent establishment status -- 2.4.1.&#x2002;Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article&#xA0;12 of the MLI -- 2.4.2.&#x2002;Artificial avoidance of permanent establishment status through the specific activity exemptions: Article&#xA0;13 of the MLI -- 2.4.3.&#x2002;Splitting-up of contracts: Article&#xA0;14 of the MLI -- 2.4.4.&#x2002;Definition of a person closely related to an enterprise: Article&#xA0;15 of the MLI -- 2.5.&#x2002;Improving dispute resolution, arbitration, corresponding adjustments -- 2.5.1.&#x2002;MAP improvement -- 2.5.2.&#x2002;Arbitration -- 2.5.3.&#x2002;Corresponding adjustments."]
[{"$nulls":4},"2.6.&#x2002;General policy on options and reservations -- 2.7.&#x2002;Constitutional issues -- 2.7.1.&#x2002;Adoption procedures -- 2.7.2.&#x2002;Subsequent withdrawal or entry of other countries to the MLI -- 2.7.3.&#x2002;Subsequent withdrawal of reservations -- 2.7.4.&#x2002;Consolidated versions of treaties -- 2.7.5.&#x2002;Language issues -- 2.7.6.&#x2002;Conference of the parties -- 2.8.&#x2002;Overall evaluation and future outlook -- Chapter 3: Implementing the Multilateral Instrument in Australia -- 3.1.&#x2002;Party to the MLI and Covered Tax Agreements -- 3.1.1.&#x2002;Party to the MLI -- 3.1.2.&#x2002;Covered Tax Agreements -- 3.2.&#x2002;Hybrid mismatches -- 3.2.1.&#x2002;Transparent entities: Article&#xA0;3 of the MLI -- 3.2.2.&#x2002;Dual-resident companies: Article&#xA0;4 of the MLI -- 3.2.3.&#x2002;Application of methods for elimination of double taxation: Article&#xA0;5 of the MLI -- 3.3.&#x2002;Treaty abuse -- 3.3.1.&#x2002;Preamble: Article&#xA0;6 of "]
[{"$nulls":4},"the MLI -- 3.3.2.&#x2002;Main purpose test: Article&#xA0;7 of the MLI -- 3.3.3.&#x2002;Simplified limitation on benefits: Article&#xA0;7 of the MLI -- 3.3.4.&#x2002;Dividend transfer transaction: Article&#xA0;8 of the MLI -- 3.3.5.&#x2002;Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article&#xA0;9 of the MLI -- 3.3.6.&#x2002;Anti-abuse provision for permanent establishments situated in third jurisdictions: Article&#xA0;10 of the MLI -- 3.3.7.&#x2002;Application of tax agreements to restrict a party's right to tax its own residents: Article&#xA0;11 of the MLI -- 3.4.&#x2002;Avoidance of permanent establishment status -- 3.4.1.&#x2002;Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article&#xA0;12 of the MLI -- 3.4.2.&#x2002;Artificial avoidance of permanent establishment status through the specific activity exemptions: Article&#xA0;13 of the MLI -- 3.4.3.&#x2002;Splitting-up of contracts: Article&#xA0;14 of the MLI."]
[{"$nulls":4},"3.4.4.&#x2002;Definition of a person closely related to an enterprise: Article&#xA0;15 of the MLI -- 3.5.&#x2002;Improving dispute resolution, arbitration, corresponding adjustments -- 3.5.1.&#x2002;MAP improvement -- 3.5.2.&#x2002;Arbitration -- 3.5.3.&#x2002;Corresponding adjustments -- 3.6.&#x2002;General policy on options and reservations -- 3.7.&#x2002;Constitutional issues -- 3.7.1.&#x2002;Adoption procedures -- 3.7.2.&#x2002;Subsequent withdrawal or entry of other countries to the MLI -- 3.7.3.&#x2002;Subsequent withdrawal of reservations -- 3.7.4.&#x2002;Consolidated versions of treaties -- 3.7.5.&#x2002;Language issues -- 3.7.6.&#x2002;Conference of the parties -- 3.8.&#x2002;Overall evaluation and future outlook -- Chapter 4: Implementing the Multilateral Instrument in Austria -- 4.1.&#x2002;Party to the MLI and Covered Tax Agreements -- 4.1.1.&#x2002;Party to the MLI -- 4.1.2.&#x2002;Covered Tax Agreements -- 4.2.&#x2002;Hybrid mismatches -- 4.2.1.&#x2002;Transparent entities: Article&#xA0;3 of the MLI -- 4.2.2.&#x2002;Dual-resident companies: Article&#xA0;4 of the MLI -- 4.2.3.&#x2002;Application of methods for elimination of double taxation: Article&#xA0;5 of the MLI -- 4.3.&#x2002;Treaty abuse -- 4.3.1.&#x2002;Preamble: Article&#xA0;6 of the MLI -- 4.3.2.&#x2002;Main purpose test: Article&#xA0;7 of the MLI -- 4.3.3.&#x2002;Simplified limitation on benefits: Article&#xA0;7 of the MLI -- 4.3.4.&#x2002;Dividend transfer transaction: Article&#xA0;8 of the MLI -- 4.3.5.&#x2002;Capital gains from alienation of shares or interests of entities deriving their value principally from immovable property: Article&#xA0;9 of the MLI -- 4.3.6.&#x2002;Anti-abuse provision for permanent establishments situated in third jurisdictions: Article&#xA0;10 of the MLI -- 4.3.7.&#x2002;Application of tax agreements to restrict a party's right to tax its own residents: Article&#xA0;11 of the MLI -- 4.4.&#x2002;Avoidance of permanent establishment status -- 4.4.1.&#x2002;Artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies: Article&#xA0;12 of the MLI."]
[{"$nulls":4},"4.4.2.&#x2002;Artificial avoidance of permanent establishment status through specific activity exemptions: Article&#xA0;13 of the MLI -- 4.4.3.&#x2002;Splitting-up of contracts: Article&#xA0;14 of the MLI -- 4.4.4.&#x2002;Definition of a person closely related to an enterprise: Article&#xA0;15 of the MLI -- 4.5.&#x2002;Improving dispute resolution, arbitration, corresponding adjustments -- 4.5.1.&#x2002;MAP improvement -- 4.5.2.&#x2002;Arbitration -- 4.5.3.&#x2002;Corresponding adjustments -- 4.6.&#x2002;General policy on options and reservations -- 4.7.&#x2002;Constitutional issues -- 4.7.1."]
[{"$nulls":4},"&#x2002;Adoption procedures -- 4.7.2.&#x2002;Subsequent withdrawal or entry of other countries to the MLI -- 4.7.3.&#x2002;Subsequent withdrawal of reservations -- 4.7.4.&#x2002;Consolidated versions of treaties -- 4.7.5.&#x2002;Language issues -- 4.7.6.&#x2002;Conference of the parties -- 4.8.&#x2002;Overall evaluation and future outlook -- Chapter 5: Implementing the Multilateral Instrument in Belgium -- 5.1.&#x2002;Party to the MLI and Covered Tax Agreements -- 5.1.1.&#x2002;Party to the MLI -- 5.1.2.&#x2002;Covered Tax Agreements -- 5.2.&#x2002;Hybrid mismatches -- 5.2.1.&#x2002;Transparent entities: Article&#xA0;3 of the MLI -- 5.2.2.&#x2002;Dual-resident companies: Article&#xA0;4 of the MLI -- 5.2.3.&#x2002;Application of methods for elimination of double taxation: Article&#xA0;5 of the MLI -- 5.3.&#x2002;Treaty abuse -- 5.3.1.&#x2002;Preamble: Article&#xA0;6 of the MLI -- 5.3.2.&#x2002;Main purpose test: Article&#xA0;7 of the MLI -- 5.3.3.&#x2002;Simplified limitation on benefits: Article&#xA0;7 of the MLI -- 5.3.4.&#x2002;Dividend transfer transaction: Article&#xA0;8 of the MLI -- 5.3.5.&#x2002;Capital gains from alienation of shares or interests of entities deriving their value principally from real property: Article&#xA0;9 of the MLI -- 5.3.6.&#x2002;Anti-abuse provision for permanent establishments situated in third jurisdictions: Article&#xA0;10 of the MLI -- 5.3.7.&#x2002;Application of tax agreements to restrict a party's right to tax its own residents: Article&#xA0;11 of the MLI."]
[{"$nulls":4},"5.4.&#x2002;Avoidance of permanent establishment status."]
[null,null,null,"Sommario/riassunto","This book provides an overview of the positions and experiences of 34 select countries with regard to the impact of the MLI on their tax treaty network."]