Document Type
Book Chapter
Publication Date
1-1-2010
Keywords
international taxation, tax policy, internationalism, multilateralism
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.
Recommended Citation
Kim Brooks, "The Potential of Multilateral Tax Treaties" in Michael Lang et al., eds, Tax Treaties: Building Bridges between Law and Economics (IBFD, 2010).
