Download This PaperFollow the Money: Why Is International Tax Bilateral?
5 Pages Posted: 10 Apr 2023
Date Written: March 26, 2023
Abstract
International tax law has traditionally been built upon bilateral treaties and unilateral actions, while trade law has traditionally been multilateral and international investment law has been bilateral but with Most Favored Nation (MFN) clauses that render it effectively multilateral. This paper explores the reasons and asks whether they are still valid.
Keywords: tax law, trade law, investment law, bilateralism, multilateralism, BEPS
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., Follow the Money: Why Is International Tax Bilateral? (March 26, 2023). Available at SSRN: https://ssrn.com/abstract=4400284 or http://dx.doi.org/10.2139/ssrn.4400284
Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.