The Role of Tax Treaties
| Authors | |
|---|---|
| Publication date | 2026 |
| Journal | Bulletin for International Taxation |
| Volume | Issue number | 80 | 4/5 |
| Pages (from-to) | 322-326 |
| Number of pages | 5 |
| Organisations |
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| Abstract | The proliferation of bilateral and multilateral tax treaties, largely shaped by the OECD and UN Models, has fostered international alignment, trade and investment. Yet concerns remain over fairness, particularly for developing countries. This article examines treaty influence, critiques and the potential for a depoliticized, flexible model convention to improve equity and efficiency. |
| Document type | Article |
| Language | English |
| Published at |
https://doi.org/10.59403/36ex6es
(Final published version)
|
| Downloads |
The Role of Tax Treaties - IBFD
(Embargo up to 2026-10-25)
(Final published version)
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