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BEPS and the Multilateral Convention's Effect: the Hybrid Arrangements Case

2023
La Convention multilatérale signée à Paris le 7 juin 2017 a pour but de lutter contre l’érosion de la base d’imposition et le transfert de bénéfices en mettant en place un mécanisme efficace pour intégrer, dans les conventions fiscales existantes, les modifications préconisées dans le plan « Base Erosion and Profit Shifting » (BEPS) de l’OCDE. L’action
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The influence of the Regional Coordinating Unit of the Abidjan Convention: implementing multilateral environmental agreements to prevent shipping pollution in West and Central Africa

International Environmental Agreements: Politics, Law and Economics, 2018
Harry Barnes-Dabban   +1 more
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Reservations to Multilateral Conventions: A Re-Examination

International and Comparative Law Quarterly, 1964
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