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Today, Lesotho, Thailand and Viet Nam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention or MLI), becoming the 97th, 98th and 99th jurisdiction to join the Convention, which now covers over 1800 bilateral tax treaties.
Data and research on tax treaties including OECD Model Tax Convention, Mutual Agreement Procedure Statistics, prevention of treaty abuse., Today, Lesotho, Thailand and Viet Nam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention or MLI), becoming the 97th, 98th and 99th jurisdiction to join the Convention, which now covers over 1800 bilateral tax treaties.
A general introduction to the law on tax residence and fiscal domicile in Netherlands.
A general introduction to the law on tax residence and fiscal domicile in Hungary.
A general introduction to the law on tax residence and fiscal domicile in Thailand.