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

Hohmann, Antonia; Riedel, Nadine; Merlo, Valeria


Keywords
treaty-shopping, BEPS agreement, policy evaluation



Publication type
Research article (journal)

Peer reviewed
Yes

Publication status
Published

Year
2024

Journal
Economic Policy

Volume
eiae043

Language
English

ISSN
0266-4658

DOI