Multilateral Tax Treaties

P. Baker

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Bulletin for Interna...arrow_drop_down

Bulletin for International Taxation

Article . 2021 . Peer-reviewed

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Multilateral Tax Treaties

descriptionPublicationkeyboard_double_arrow_right Article 18 Nov 2021 English Publisher:IBFDJournal:Bulletin for International Taxation, volume 75 (eissn: 2352-9202,

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Authors: P. Baker;

doi: 10.59403/219dkrv

Multilateral Tax Treaties

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Abstract

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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