Prasad, P.V.S.S.
Multilateralism or bilateralism in building a tax treaty network a comparison / by P.V.S.S. Prasad
In this article, Prasad explains the difficulties of reaching multilateral agreements among jurisdictions with varying tax and economic policies, and he argues that bilateralism will remain prominent because it avoids those difficulties while still allowing negotiators to address their specific concerns.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
POLITICA FISCAL
Tax Notes International 1048-3306 v. 117, n. 5, February 3 2025, p. 687-694
Multilateralism or bilateralism in building a tax treaty network a comparison / by P.V.S.S. Prasad
In this article, Prasad explains the difficulties of reaching multilateral agreements among jurisdictions with varying tax and economic policies, and he argues that bilateralism will remain prominent because it avoids those difficulties while still allowing negotiators to address their specific concerns.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
POLITICA FISCAL
Tax Notes International 1048-3306 v. 117, n. 5, February 3 2025, p. 687-694