A multilateral tax treaty: designing an instrument to modernise international tax law

Doctoral thesis OPEN
Broekhuijsen, D.M.;
(2017)
  • Publisher: E.M. Meijers Institute
  • Subject: International tax law | BEPS | Multilateral | Cooperation | Tax treaties | Tax competition | International tax law | BEPS | Multilateral | Cooperation | Tax treaties | Tax competition

In this book, the author addresses the legal and political aspects of a multilateral tax treaty that fundamentally transforms the way states cooperate in the field of international taxation. Working from a normative and pragmatic view on international tax relations, he ... View more
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