Tax Treaties: What are we Going to do with Them?
| Authors | |
|---|---|
| Publication date | 2021 |
| Journal | Bulletin for International Taxation |
| Volume | Issue number | 75 | 11/12 |
| Pages (from-to) | 579-587 |
| Organisations |
|
| Abstract | This article charts the historical development of thinking about tax treaties, the issues raised by the current treaty network and the many new ideas from the past decade and pleads for careful consideration of the way in which treaties are employed in the future as instruments of international tax law. |
| Document type | Article |
| Note | In Anniversary Issue: 75 Years of International Taxation: Looking Back and Looking Ahead. |
| Language | English |
| Published at |
https://www.ibfd.org/shop/journal/oecdinternational-tax-treaties-what-are-we-going-do-them
(Final published version)
|
| Permalink to this page | |