Contribution to Book
The Potential of Multilateral Tax TreatiesTax Treaties: Building Bridges between Law and Economics (2010)
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.
EditorMichael Lang et al.
Citation InformationKim Brooks. "The Potential of Multilateral Tax Treaties" Tax Treaties: Building Bridges between Law and Economics (2010)
Available at: http://works.bepress.com/kim-brooks/22/