Some reflections on the proposed revisions to the OECD model and commentaries, and on the multilateral instrument, with respect to fiscally transparent entities
Autores:Angelo Nikolakakis, Stéphane Austry, John F. Avery Jones, Philip Baker, Peter Blessing, Robert Danon, Shefali Goradia, Johann Hattingh, Koichi Inoue, Juergen Luedicke, Guglielmo Maisto, Toshio Miyatake, Kees van Raad, Richard Vann, Bertil Wiman
