Multilateral Tax Treaties

Journal
Baker, P.
International; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The international tax architecture is dominated by thousands of bilateral treaties. However, multilateral tax treaties (MTTs) are also present in growing numbers. Recent developments have pointed the way to a possible future growth in MTTs. This article examines the advantages and disadvantages of MTTs, and considers their possible future role.