Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/254106 
Year of Publication: 
2020
Series/Report no.: 
Columbia FDI Perspectives No. 272
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
Abstract: 
The 2018 OECD Multilateral Instrument updates thousands of bilateral taxation treaties in substance and procedure. This sweeping reform of the tax regime offers valuable lessons to investment law reformers on how to square bilateralism with multilateralism, align older agreements with current best practices, and impose minimum standards while preserving flexibility.
Document Type: 
Research Report

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