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Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS's multilateral instrument
Hohmann, Antonia; Riedel, Nadine; Merlo, Valeria
Research article (journal)
| Peer reviewed
Details about the publication
Journal:
Economic Policy
Volume:
eiae043
Status:
Published
Release year:
2024
Language in which the publication is written:
English
DOI:
10.1093/epolic/eiae043
Keywords:
treaty-shopping, BEPS agreement, policy evaluation
Authors from the University of Münster
Hohmann
,
Antonia
Professorship for public and regional economics
Riedel
,
Nadine
Professorship for public and regional economics