The Potential of Multilateral Tax Treaties

Kim Brooks

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

By showing the legal and the economic approaches to an issue, this book improves the general understanding of the two disciplines and demonstrates how the decisions in one discipline may influence the other discipline and its concepts.

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References

1992International relations theory and multilateralism: the search for foundations 2008Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split 2013United Nations Model Double Taxation Convention between Developed and Developing Countries 1981The Coherence of International Taxation 2001International Coordination of Tax Treaty Interpretation and Application

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