Developing countries have concluded thousands of bilateral tax treaties, which restrict their
'taxing rights' over international investment. Qualitative case studies of these negotiation …

Thank you very much Professor Padideh Ala'i for that very kind introduction. I would also like
to thank you Dean Camille A. Nelson of the Washington College of Law and the Society for …

Abstract In June 2014, Uganda announced the temporary cessation of bilateral tax treaty
negotiations, and a review of its policy towards such treaties. The main effect of tax treaties is …

This paper introduces a new dataset that codes the content of 519 tax treaties signed by low-
and lower-middle-income countries in Africa and Asia. Often called Double Taxation …

This chapter examines the first twenty-one years of Third Approaches to International Law
Scholarship (TWAIL) from 1997 to 2018. It provides the first comprehensive attempt to count …

The inequalities among countries and their bilateral relationship affect the asymmetry of
rules in double taxation agreements. The asymmetry in rules appears when one country …

Over the past decades international affairs have been increasingly legalized. International
law has dramatically expanded into new fields and taken on new challenges. Despite this …

Bilateral tax treaties are an integral part of the international tax system. Despite this, the
accounting literature on tax treaties is almost non-existent, with the majority of the research …

Bilateral tax treaties draw heavily from model conventions published by international
organisations. In this paper we investigate the influence of the UN model on tax treaties …

Thank you very much Professor Padideh Ala'i for that very kind introduction. I would also like
to thank you Dean Camille A. Nelson of the Washington College of Law and the Society for …