Abstract
This article describes certain procedural aspects of the Multilateral Instrument, including scope and interpretation, the operation and legal consequences of the compatibility clauses, reservations and notifications, and other provisions such as entry into force and effect.
Translated title of the contribution | Procedural aspects of the Multilateral Instrument |
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Original language | Dutch |
Pages (from-to) | 125-136 |
Number of pages | 12 |
Journal | MBB. Belastingbeschouwingen |
Volume | 2017 |
Issue number | 4 |
Publication status | Published - Apr 2017 |