Follow the Money: Why Is International Tax Bilateral?
5 Pages Posted: 10 Apr 2023
Date Written: March 26, 2023
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