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International taxation

Schulich School of Law, Dalhousie University

2010

Articles 1 - 1 of 1

Full-Text Articles in Law

The Potential Of Multilateral Tax Treaties, Kim Brooks Jan 2010

The Potential Of Multilateral Tax Treaties, Kim Brooks

Articles, Book Chapters, & Popular Press

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.