Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS's multilateral instrument

Hohmann; Antonia;, Riedel; Nadine;, Merlo; Valeria

Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS's multilateral instrument

Hohmann, Antonia; Riedel, Nadine; Merlo, Valeria

Schlüsselwörter

treaty-shopping, BEPS agreement, policy evaluation

Zitieren als

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

Publikationstyp

Forschungsartikel (Zeitschrift)

Begutachtet

Ja

Publikationsstatus

Veröffentlicht

Jahr

2024

Fachzeitschrift

Economic Policy

Band

eiae043

Sprache

Englisch

ISSN

0266-4658

DOI

https://doi.org/10.1093/epolic/eiae043