Мултилатерална Конвенција О Пореским Уговорима Sample Contracts

MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING
Мултилатерална Конвенција О Пореским Уговорима • April 23rd, 2018

Recognising that governments lose substantial corporate tax revenue because of aggressive international tax planning that has the effect of artificially shifting profits to locations where they are subject to non-taxation or reduced taxation;