Corpus ID: 154832566

The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications

@article{Baistrocchi2008TheUA,
  title={The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications},
  author={Eduardo A. Baistrocchi},
  journal={Law},
  year={2008}
}
Certain parts of the international tax system are largely unexplored from a structural perspective. One prominent example is the asymmetric tax treaty network, i.e. the network that consists of bilateral tax treaties concluded between developed and emerging countries on the basis of the OECD Model Tax Convention on Income and on Capital (OECD model). The relative size of this network is substantial. For instance, the United Kingdom's asymmetric tax treaty network represents about 72 per cent of… Expand
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References

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See Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Organisation for Economic Cooperation and Development
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