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The Multilateral Tax Instrument and Its Relationship with Tax Treaties

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References

2003Conflict of Norms in Public International Law765 cited
2005Addressing Norm Conflicts in a Fragmented Legal System: The Doctrine of Lex Specialis214 cited
2006The Definition of 'Norm Conflict' in International Law and Legal Theory197 cited
1990Conflicts of Norms in International Law140 cited
2014BEPS: An Interim Evaluation57 cited
2014Coordinating the Action of Regional and Global Players during the Shift from Bilateralism to Multilateralism in International Tax Law52 cited

Cited by

2022Investment Arbitration and State-Driven Reform54 cited
2017The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?45 cited
2019The Meaning of the Principal Purpose Test: One Ring to Bind Them All?44 cited
2017Controlled Foreign Corporations as Fiscally Transparent Entities. The Application of CFC Rules in Tax Treaties21 cited
2018The Relationship between the OECD Multilateral Instrument and Covered Tax Agreements: Multilateralism and the Interpretation of the MLI20 cited

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