Origins of the OEEC Work on Tax Treaties: Continuity or Fresh Start?

Journal
Vann, R.J.
International; OECD
Bulletin for International Taxation 2022 (Volume 76), No. 9
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This very early history of OEEC/OECD tax work suggests that the emergence of the OECD as the primary mover in international tax was not predestined but from the beginning was a combination of chance, continuity and experimentation – provisional then and probably still.