Multilateralism or bilateralism in building a tax treaty network a comparison by P.V.S.S. Prasad
By: Prasad, P.V.S.S
.
Material type: 
ArticleSubject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | POLITICA FISCAL
In:
Tax Notes International v. 117, n. 5, February 3 2025, p. 687-694Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2025/117/5-2 (Browse shelf) | Available | OP 138-Bis/2025/117/5-2 |
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.
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