The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
By Isabel Gottlieb
Agreements between countries on taxes targeting revenue, rather than profits, are acceptable under international law, the top United Nations tax official said Monday. “Bilateral negotiations can take time but they also have a more immediate signaling function on treaty possibilities and on domestic law legitimacy,” said Michael Lennard, chief of international tax cooperation in the U.N. Financing for Development Office.
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