Tax Treaty Renegotiations by Developing Countries: A Case Study Using Comparative Analysis to Assess the Feasibility of Achieving Policy Objectives

Aug 01, 2022

Tax treaties between industrialized countries and developing countries presently take up the majority of the world’s bilateral income tax treaties. Many of these tax treaties were concluded at a time when the developing country found itself in a less than desirable negotiating position. This article analyzes the considerations in determining the feasibility of a developing country achieving its policy objectives when renegotiating a tax treaty with an industrialized country.

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Edwin Vanderbruggen
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