Data · dataset · 2023
The Effectiveness of the MLI in Amending the Bilateral Tax Treaty Network: (On) the Measure of Multilateral Success
Listed in DANS Data Station Social Sciences and Humanities
Database related to article.
Description
In the article, the authors discuss the implications of their study on the effectiveness of the Multilateral Instrument (MLI) in terms of states that are parties to the MLI , covered tax treaties, and bilateral tax treaties whose application has been modified by the MLI. From this follows that there are 79 parties to the MLI and that the MLI covers 1,.232 tax treaties.
Another important outcome is that the OECD currently overreports the effectiveness of the MLI, even though precise standards are crucial for fair reporting on the MLI. Issued: 2023-01-30
Links
Where it is published
- Dataverse dataset page ssh.datastations.nl/dataset.xhtml?persistentId=doi%3A10.17026%2FDANS-2CV-G4JT ↗
landing page · from ssh datastations nl
- DOI doi.org/10.17026/dans-2cv-g4jt ↗
DOI / persistent id · from ssh datastations nl
Catalogue records · 1
- Dataverse API ssh.datastations.nl/api/datasets/:persistentId/?persistentId=doi%3A10.17026%2FDANS… ↗
metadata API · from ssh datastations nl
Topics
- Stated by source
- Law
- From keywords
- Economics & Finance · Humanities · Social Science
Provenance · 1 source records, 10 field assertions
| Source | Key | Last seen | Raw |
|---|---|---|---|
| DANS Data Station Social Sciences and Humanities | doi:10.17026/DANS-2CV-G4JT | 12 d ago | JSON v1 |
| Field | Assertion | Extractor | Evidence |
|---|---|---|---|
| concepts[field].dataverse_subject:law | source · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | /subjects |
| concepts[field].local:field:economics-finance | mapping · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | /subjects |
| concepts[field].local:field:humanities | mapping · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | /subjects |
| concepts[field].local:field:social-science | mapping · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | /subjects |
| created_date | source · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | |
| description | source · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | /description |
| publication_date | source · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | |
| title | source · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | /name |
| updated_date | source · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 | |
| version_label | source · ssh datastations nl | connector:ssh_datastations_nl@1.0.0 |