A Theoretical Basis for a Multilateral Tax Treaty

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...

Full description

Bibliographic Details
Main Author: Hynes, Robert
Format: Thesis
Published: Curtin University 2022
Online Access:http://hdl.handle.net/20.500.11937/89928

Similar Items

Similar Items