将多边主义与双边主义相结合: 投资法改革者可以从国际税收制度中学到什么

Alschner, Wolfgang

The 2018 OECD Multilateral Instrument updates thousands of bilateral taxation treaties in substance and procedure. This sweeping reform of the tax regime offers valuable lessons to investment law reformers on how to square bilateralism with multilateralism, align older agreements with current best practices, and impose minimum standards while preserving flexibility.

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More About This Work

Academic Units
Columbia Center on Sustainable Investment
Columbia Center on Sustainable Investment
Columbia FDI Perspectives, 272
Published Here
March 6, 2024