The Potential of Multilateral Tax Treaties

Authors

Kim Brooks, Dalhousie University Schulich School of LawFollow

Document Type

Book Chapter

Publication Date

2010

Keywords

International Taxation, Tax Policy, Internationalism, Multilateralism, CARICOM Tax Treaty, Proposed Solutions

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 (Amsterdam: IBFD, 2010) 211.