Multilateral Convention (MLI) – Tax Evolution or Revolution?
The Multilateral Convention (Multilateral Instrument to Modify Bilateral Tax Treaties – MLI) is an international agreement, which was signed on 7 June 2017 in Paris. The provisions thereof introduce a tax settlement counteracting the abuse of double taxation agreements. The aim of this article is to...
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| Format: | Article |
| Language: | English |
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Maria Curie-Skłodowska University
2018-06-01
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| Series: | Studia Iuridica Lublinensia |
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| Online Access: | https://journals.umcs.pl/sil/article/view/6629 |