Procedural aspects of the Multilateral Instrument

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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 contributionProcedural aspects of the Multilateral Instrument
Original languageDutch
Pages (from-to)125-136
Number of pages12
JournalMBB. Belastingbeschouwingen
Volume2017
Issue number4
Publication statusPublished - Apr 2017

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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.",
author = "R.A. Bosman",
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month = "4",
language = "Dutch",
volume = "2017",
pages = "125--136",
journal = "MBB. Belastingbeschouwingen",
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}

Formele aspecten van het multilaterale instrument. / Bosman, R.A.

In: MBB. Belastingbeschouwingen, Vol. 2017, No. 4, 04.2017, p. 125-136.

Research output: Contribution to JournalArticleProfessional

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