A Multilateral Convention for Tax' is a pioneering book that assesses a pivotal and revolutionary paradigm shift in the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) versus a mechanism that primarily continues an ongoing flow of limited policy coordination - two radically opposed viewpoints on the convention - with thorough analyses that kindle the hopes and the realities of the current era of multilateral tax cooperation. Since the advent of modern income taxation over a century ago, the MLI has been the most dynamic multilateral initiative coordinating tax regimes on a global basis.
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