Business, Management and Accounting
4 years ago

Tax Treaty Evolution: Shaping Future Global Business and Tax Policies

1 view
SSRN Electronic Journal
Tax Treaty Models - Past, Present, and a Suggested Future
Doron Narotzki

Paper Summary

Nations use taxes to fund their activities, but with global trade, it's tricky to decide who should be taxed and how. Tax treaties help avoid double taxation. The US has shifted from exporting to importing, so its tax treaties have changed. China and Latin American countries have different tax policies. The US may need to update its tax treaties.

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