Patterns of Tax Treaty Disputes: A Global Taxonomy

@inproceedings{Baistrocchi2017PatternsOT,
  title={Patterns of Tax Treaty Disputes: A Global Taxonomy},
  author={Eduardo A. Baistrocchi},
  year={2017}
}
This chapter offers the first global taxonomy of treaty dispute patterns emerging in the almost first 100 years of the international tax regime (ITR). The time and space dimensions of the taxonomy are as follows. The time dimension covers the era which ran from 1923 — when four economists produced the League of Nations’ Report on Double Taxation proposing a legal technology that is now encapsulated in the OECD Model Tax Convention on Income and on Capital (OECD MTC) — until 2015, when the G20… Expand
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