Multilateral tax treaties electrónico Philip Baker
By: Baker, Philip.
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 |
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Recursos electrónicos | IEF | IEF | BIT/2021/11/12-11 (Browse shelf) | Available | BIT/2021/11/12-11 |
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BIT/2021/11/12 Bulletin for International Taxation | BIT/2021/11/12-1 The international tax regime at 100 | BIT/2021/11/12-10 Have the OECD and UN Models served their purpose? | BIT/2021/11/12-11 Multilateral tax treaties | BIT/2021/11/12-12 Tax treaty policy in West Africa | BIT/2021/11/12-13 From the avoidance of double taxation to the avoidance of double non-taxation | BIT/2021/11/12-14 Beneficial owner |
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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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