Multilateralism or Bilateralism in Building a Tax Treaty Network: A Comparison
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Multilateralism or Bilateralism in Building a Tax Treaty Network: A Comparison
P.V.S.S. Prasad explains the difficulties of reaching multilateral agreements among jurisdictions with varying tax and economic policies, and he argues that bilateralism will remain prominent because it avoids those difficulties while still allowing negotiators to address their specific concerns.
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