Get this from a library multilateral tax treaties new developments in international tax law michael lang the book is a result of a research project conducted at the department for austrian and international tax law at the university of economics and business administration in vienna the projects aim . International and foreign tax law research guide there are relatively few multilateral tax treaties compared to the much larger number of bilateral tax treaties the most important of multilateral tax treaties are described below it was drafted as a joint initiative of the organisation for economic cooperation and development oecd . In many respects a multilateral tax treaty represents an utopian view of international tax law a wide consensus among nation states to submit themselves to a common set of rules that govern the levying of taxes across national boundaries while there have been several examples of attempts at multilateral double taxation treaties such as the. The multilateral tax instrument and its relationship with tax treaties the multilateral instrument to modify bilateral tax treaties is one of the most important and innovative initiatives of the last decades in international tax law the article aims to contribute to the understanding of the relationship between existing tax treaties and. A new age of multilateralism in international taxation seoul tax law review vol 212 korea tax law association 2015 the experience of multilateral tax treaties can help build a foundation for future development of a multilateral tax treaty to complement the bilateral tax treaty network tax law international comparative tax
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