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- Title
"THINKING OUTSIDE THE (TAX) TREATY" REVISITED.
- Authors
Rosenzweig, Adam H.
- Abstract
The article examines the efforts of countries to combat harmful tax competition. It mentions the international efforts to find a way to increase cooperation marginally among the noncooperative states under the existing international tax regime. It reports the development of Base Erosion and Profit Shifting (BEPS) project that highlights the need for a new institutional framework to implement the new, emerging regime of international tax law.
- Subjects
INTERNATIONAL taxation; ECONOMIC research; ECONOMIC impact; INTERNATIONAL cooperation on commercial treaties; INTERNATIONAL competition
- Publication
Brooklyn Journal of International Law, 2016, Vol 41, Issue 3, p1229
- ISSN
0740-4824
- Publication type
Article