Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS's multilateral instrument
Keywords
treaty-shopping, BEPS agreement, policy evaluation
Cite as
Hohmann, A., Riedel, N., & Merlo, V. (2024). Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS's multilateral instrument. Economic Policy, eiae043.Details
Publication type
Research article (journal)
Peer reviewed
Yes
Publication status
Published
Year
2024
Journal
Economic Policy
Volume
eiae043
Language
English
ISSN
0266-4658
DOI