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Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored ar
The Effect of Treaties on Foreign Direct Investment
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Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By op
International Tax Policy and Double Tax Treaties
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Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op
International Taxation of Permanent Establishments
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The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as
Interpretation and Application of Tax Treaties in North America
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