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dc.contributor.authorHynes, Robert
dc.contributor.supervisorDale Pintoen_US
dc.contributor.supervisorHelen Hodgsonen_US

This thesis argues that a multilateral tax treaty should be developed to combat base erosion and profit erosion in a more effective way because: 1 The bilateral architecture of the current international tax treaty network, and the individual domestic tax rules it has generated, are significant facilitators (rather than inhibitors) of BEPS 2 A more effective multilateral tax treaty for reducing BEPS should be developed by the OECD as a de facto global tax coordination body.

dc.publisherCurtin Universityen_US
dc.titleA Theoretical Basis for a Multilateral Tax Treatyen_US
curtin.departmentCurtin Law Schoolen_US
curtin.accessStatusOpen accessen_US
curtin.facultyBusiness and Lawen_US
curtin.contributor.orcidHynes, Robert [0000-0002-4169-9378]en_US

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