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Contribution to Book
The Potential of Multilateral Tax Treaties
Articles, Book Chapters, & Popular Press
  • Kim Brooks, Dalhousie University Schulich School of Law
Document Type
Book Chapter
Publication Date
1-1-2010
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.

Citation Information
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.