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Das Multilaterale Instrument verheißt als mehrseitiges Umsetzungsabkommen des BEPS-Projekts einen Epochenumbruch im internationalen Steuerrecht. Zunächst widmet sich das Werk der Konzeption, Funktionsweise und den Herausforderungen des internationalen Steuerrechtssystems. Nach eingehender Beschäftigung mit der Struktur des Multilateralen Instruments werden dessen Auswirkungen auf das bestehende System beschrieben. Dabei wird beleuchtet, inwiefern sich das Multilaterale Instrument als neue Koordinationsebene in das bilateral geprägte System des internationalen Steuerrechts einfügt.
This is a digital product.
Das Multilaterale Instrument im System des internationalen Steuerrechts 1st Edition is written by Jan Luis Lemli and published by Peter Lang GmbH, Internationaler Verlag der Wissenschaften. The Digital and eTextbook ISBNs for Das Multilaterale Instrument im System des internationalen Steuerrechts are 9783631908860, 3631908865 and the print ISBNs are 9783631908792, 3631908792. Additional ISBNs for this eTextbook include 9783631908877.

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