Wednesday, March 12, 2008
Jacques Sassville (Organization for Economic Cooperation and Development) presents Tax Treaties: Better the Devil We Know? at the University of Toronto today as part of the James Hausman Tax Law and Policy Workshop Series:
Although bilateral tax treaties in their present form have been around for more than 100 years, their number has increased dramatically since the early 1960s. Yet, reliance on bilateral tax treaties as the main mechanism to ensure coordination between national tax systems presents a number of difficulties. The presentation will focus on some of these difficulties, examine alternatives and offer a view as to whether the current system should and could be replaced.