2020 Reports
Squaring bilateralism with multilateralism: What investment law reformers can learn from the international tax regime
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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No-272-Alschner-FINAL.pdf application/pdf 123 KB Download File
More About This Work
- Academic Units
- Columbia Center on Sustainable Investment
- Publisher
- Columbia Center on Sustainable Investment
- Series
- Columbia FDI Perspectives, 272
- Published Here
- March 26, 2020
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