Multilateral tax treaties electrónico Philip Baker
By: Baker, Philip
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | CONVENIO MULTILATERAL
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 600-606Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-11 (Browse shelf) | Available | BIT/2021/11/12-11 |
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.
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