Abstract
For more than a century, countries around the world have relied on a network of bilateral tax treaties to facilitate trade and provide stability for cross-border investments. But despite the widespread use of so-called “model” treaties such as the OECD Model, countries often use the process of negotiating tax treaties to achieve other, more parochial, interests. Leonard Wagenaar examines how these negotiations produce results that distort international trade, and posits that there may be another way to craft tax treaties that avoids or minimizes these distortions.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
