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The true nature of tax treaties Y. Brauner

By: Brauner, Yariv .

Material type: Article

ArticlePublisher: 2020Subject(s): FISCALIDAD INTERNACIONAL

In: Bulletin for International Taxation v. 74, n. 1, January 2020, p. 28-48Summary: 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.

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Recursos electrónicos	IEF	IEF	BIT/2020/1-4 (Browse shelf)	Available		BIT/2020/1-4

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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.

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The true nature of tax treaties Y. Brauner

By: Brauner, Yariv.

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By: Brauner, Yariv .