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