A Theoretical Basis for a Multilateral Tax Treaty
This thesis argues that a multilateral tax treaty should be developed to combat base erosion and profit erosion in a more effective way because: 1 The bilateral architecture of the current international tax treaty network, and the individual domestic tax rules it has generated, are significant faci...
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| Format: | Thesis |
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Curtin University
2022
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| Online Access: | http://hdl.handle.net/20.500.11937/89928 |
| Summary: | This thesis argues that a multilateral tax treaty should be developed to combat base erosion and profit erosion in a more effective way because:
1 The bilateral architecture of the current international tax treaty network, and the individual domestic tax rules it has generated, are significant facilitators (rather than inhibitors) of BEPS
2 A more effective multilateral tax treaty for reducing BEPS should be developed by the OECD as a de facto global tax coordination body. |
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