The Potential of Multilateral Tax Treaties
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
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
Date posted: September 15, 2013