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Using New Data to Support Tax Treaty Negotiation

Author

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  • Hearson, Martin
  • Carreras, Marco
  • Custers, Anna

Abstract

This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and researchers.

Suggested Citation

  • Hearson, Martin & Carreras, Marco & Custers, Anna, 2021. "Using New Data to Support Tax Treaty Negotiation," Working Papers 16732, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:16732
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/16732
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    Cited by:

    1. Millán-Narotzky, Lucas & García-Bernado, Javier & Diakité, Maïmouna & Meinzer, Markus, 2021. "Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?," Working Papers 16940, Institute of Development Studies, International Centre for Tax and Development.

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    Keywords

    Finance;

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