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
Date Written: September 13, 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.
Keywords: international taxation, tax policy, internationalism, multilateralism
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