publication . Doctoral thesis . 2017

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

Broekhuijsen, D.M.;
Open Access
  • Published: 16 Nov 2017
  • Publisher: E.M. Meijers Institute
  • Country: Netherlands
Abstract
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 proposes a management-focused approach to multilateral cooperation in international taxation. The resulting managerial framework treaty is drawn up on the basis of insights from political science and legal philosophy and is illustrated by means of international public law. Finally, the author evaluates the recently-adopted text of the Multilateral Convention to Implement Tax Treaty Related Measure...
Subjects
free text keywords: International tax law, BEPS, Multilateral, Cooperation, Tax treaties, Tax competition, International tax law, BEPS, Multilateral, Cooperation, Tax treaties, Tax competition
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Doctoral thesis . 2017
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