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 |
| _version_ | 1848765297801035776 |
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| author | Hynes, Robert |
| author_facet | Hynes, Robert |
| author_sort | Hynes, Robert |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T11:33:01Z |
| format | Thesis |
| id | curtin-20.500.11937-89928 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:33:01Z |
| publishDate | 2022 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-899282023-01-03T05:16:53Z A Theoretical Basis for a Multilateral Tax Treaty Hynes, Robert 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. 2022 Thesis http://hdl.handle.net/20.500.11937/89928 Curtin University fulltext |
| spellingShingle | Hynes, Robert A Theoretical Basis for a Multilateral Tax Treaty |
| title | A Theoretical Basis for a Multilateral Tax Treaty |
| title_full | A Theoretical Basis for a Multilateral Tax Treaty |
| title_fullStr | A Theoretical Basis for a Multilateral Tax Treaty |
| title_full_unstemmed | A Theoretical Basis for a Multilateral Tax Treaty |
| title_short | A Theoretical Basis for a Multilateral Tax Treaty |
| title_sort | theoretical basis for a multilateral tax treaty |
| url | http://hdl.handle.net/20.500.11937/89928 |