Brauner, Yariv
The true nature of tax treaties / Y. Brauner .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
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.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
Bulletin for International Taxation 0007-4624 v. 74, n. 1, January 2020, p. 28-48
The true nature of tax treaties / Y. Brauner .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
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.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
Bulletin for International Taxation 0007-4624 v. 74, n. 1, January 2020, p. 28-48