The Resource The true nature of tax treaties

The true nature of tax treaties

Label
The true nature of tax treaties
Title
The true nature of tax treaties
Creator
Subject
Language
eng
Summary
The international tax regime is under tremendous pressure. This lecture examines important incongruities in treaty law that have weakened the regime. It harnesses insights from public international law and a dedicated survey of treaty negotiators, and concludes that reform should include more formality, multilateral elements and an independent tax forum
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 1 ; p. 28-48
http://library.link/vocab/creatorName
Brauner, Y
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax treaty
  • soft law
  • treaty policy
  • treaty interpretation
  • tax sovereignty
  • avoidance of double taxation
  • reciprocity principle
  • treaty override
  • tax sparing credit
  • harmful tax competition
  • multilateral tax treaty
  • dispute resolution
Label
The true nature of tax treaties
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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