Tax Treaties: International Perspectives

The theory and practice of international tax law has always been dynamic, as it involves the interaction of at least two states’ tax laws, which are constantly changing, through the medium of tax treaties. The concerted, intergovernmental response following the public outcry against aggressive tax planning through the OECD/G20 BEPS project has only increased this dynamism. This means it is increasingly important for international tax practitioners–professionals and administrators – to understand the technicalities of tax treaties. This is also true of policy makers who are engaged in the process of negotiating tax treaties.