Summary of the proceedings of an invitational seminar on tax treaties in the 21st century

On 23-25 October 2001, an invitational seminar on the future of tax treaties was held at the new office of the IBFD in Amsterdam. The purpose of the seminar was to encourage broad-ranging discussions of the nature, role and operation of tax treaties with a view to enhancing the understanding of tax treaties and identifying ways in which they might be improved. Summary of the discussions during the seminar.