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The Potential of Multilateral Tax Treaties

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

15 Pages Posted: 15 Sep 2013  

Kim Brooks

Dalhousie University - Schulich School of Law

Date Written: September 13, 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.

Keywords: international taxation, tax policy, internationalism, multilateralism

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: https://ssrn.com/abstract=2325643

Kimberley Brooks (Contact Author)

Dalhousie University - Schulich School of Law ( email )

6061 University Ave
Weldon Law Building
Halifax, Nova Scotia B3H4H9
Canada

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