Baker, Philip
Multilateral tax treaties electrónico / Philip Baker .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The international tax architecture is dominated by thousands of bilateral treaties. However, multilateral tax treaties (MTTs) are also present in growing numbers. Recent developments have pointed the way to a possible future growth in MTTs. This article examines the advantages and disadvantages of MTTs, and considers their possible future role.
FISCALIDAD INTERNACIONAL
CONVENIO MULTILATERAL
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 600-606
Multilateral tax treaties electrónico / Philip Baker .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The international tax architecture is dominated by thousands of bilateral treaties. However, multilateral tax treaties (MTTs) are also present in growing numbers. Recent developments have pointed the way to a possible future growth in MTTs. This article examines the advantages and disadvantages of MTTs, and considers their possible future role.
FISCALIDAD INTERNACIONAL
CONVENIO MULTILATERAL
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 600-606