The Potential of Multilateral Tax Treaties

Kim Brooks

The Potential of Multilateral Tax Treaties

Kim Brooks

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

This short chapter canvasses alternative possible approaches governments could adopt if they were serious about better coordinating and possibly harmonizing international tax regimes; explores the potential advantages of using multilateral tax treaties; evaluates the CARICOM multilateral double tax treaty; and concludes by urging the pursuit of multilateral and collective solutions to international tax law design.

Original language	Canadian English
Title of host publication	The Potential of Multilateral Tax Treaties
Publication status	Published - Jan. 1 2010

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 17 Partnerships for the Goals

Keywords

International Taxation
Tax Policy
Internationalism
Multilateralism
CARICOM Tax Treaty
Proposed Solutions

Disciplines

International Law
Law
Law and Economics
Tax Law

Access to Document

https://worldcat.org/en/title/704488871

Cite this

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title = "The Potential of Multilateral Tax Treaties",

abstract = " This short chapter canvasses alternative possible approaches governments could adopt if they were serious about better coordinating and possibly harmonizing international tax regimes; explores the potential advantages of using multilateral tax treaties; evaluates the CARICOM multilateral double tax treaty; and concludes by urging the pursuit of multilateral and collective solutions to international tax law design.",

keywords = "International Taxation, Tax Policy, Internationalism, Multilateralism, CARICOM Tax Treaty, Proposed Solutions",

author = "Kim Brooks",

note = "Kim Brooks, {"}The Potential of Multilateral Tax Treaties{"} in Michael Lang et al, eds, Tax Treaties: Building Bridges between Law and Economics (Amsterdam: IBFD, 2010) 211.",

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PY - 2010/1/1

Y1 - 2010/1/1

N2 - This short chapter canvasses alternative possible approaches governments could adopt if they were serious about better coordinating and possibly harmonizing international tax regimes; explores the potential advantages of using multilateral tax treaties; evaluates the CARICOM multilateral double tax treaty; and concludes by urging the pursuit of multilateral and collective solutions to international tax law design.

AB - This short chapter canvasses alternative possible approaches governments could adopt if they were serious about better coordinating and possibly harmonizing international tax regimes; explores the potential advantages of using multilateral tax treaties; evaluates the CARICOM multilateral double tax treaty; and concludes by urging the pursuit of multilateral and collective solutions to international tax law design.

KW - International Taxation

KW - Tax Policy

KW - Internationalism

KW - Multilateralism

KW - CARICOM Tax Treaty

KW - Proposed Solutions

UR - https://digitalcommons.schulichlaw.dal.ca/scholarly_works/979

UR - https://worldcat.org/en/title/704488871

M3 - Chapter

BT - The Potential of Multilateral Tax Treaties

ER -

The Potential of Multilateral Tax Treaties

Abstract

UN SDGs

Keywords

Disciplines

Access to Document

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Cite this