BEPS ACTION 15 Development of a Multilateral Instrument to Implement the Tax Treaty related. BEPS Measures (31 May – 30 June 2016). URL:
1501
Ibid.
1502
Brian J. Arnold, Patrick Dibout. General Report. IFA Cahiers. Vol. 86b. Limits on the use of low-tax regimes by multinational businesses: current measures and emerging trends. 2001. P. 38.
