Abstract

http://ssrn.com/abstract=2325643
 


 



The Potential of Multilateral Tax Treaties


Kim Brooks


Dalhousie University - Schulich School of Law; Monash University - Faculty of Law

September 13, 2010

Tax Treaties: Building Bridges between Law and Economics, Michael Lang et. al., eds., IBFD, 2010

Abstract:     
This short chapter canvasses alternative possible approaches governments could adopt if they were serious about better coordinating and possibly harmonizing international tax regimes; explores the potential advantages of using multilateral tax treaties; evaluates the CARICOM multilateral double tax treaty; and concludes by urging the pursuit of multilateral and collective solutions to international tax law design.

Number of Pages in PDF File: 15

Keywords: international taxation, tax policy, internationalism, multilateralism

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Date posted: September 15, 2013  

Suggested Citation

Brooks, Kim, The Potential of Multilateral Tax Treaties (September 13, 2010). Tax Treaties: Building Bridges between Law and Economics, Michael Lang et. al., eds., IBFD, 2010. Available at SSRN: http://ssrn.com/abstract=2325643

Contact Information

Kimberley Brooks (Contact Author)
Dalhousie University - Schulich School of Law ( email )
6061 University Ave
Weldon Law Building
Halifax, Nova Scotia B3H4H9
Canada
Monash University - Faculty of Law
Wellington Road
Clayton, Victoria 3800
Australia
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