The expansion of the bilateral tax treaty network in the 1990s: The OECD's role in international tax coordination
Source: Australian Tax Forum Journal Article
Published Date: 1 Dec 2012
This paper examines the role of the OECD in international tax coordination, addressing particularly the drastic increase in the number of bilateral tax treaties signed by non-OECD member countries in the 1990s. The paper’s argument is based on a detailed study of the OECD’s activities with regard to tax treaties and non-OECD member countries in the 1990s. The analysis is conducted through a political science theoretical framework according to which the framing of a policy idea and diffusion mechanisms are central in explaining the adoption of a policy in diverse national settings.
The paper demonstrates that the OECD created the necessary conditions for the spread of bilateral tax treaties. The organization strategically promoted tax treaties to non-OECD member countries through various means such as conferences, workshops, seminars, training, and in-country assistance. Furthermore, the organization created and maintained a synergy among a policy (tax treaty), the market economy paradigm and problems of double taxation, uncertainty and lack of information. Also, the organization confined the discussions on tax treaties to technical considerations.
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Details
- Published By: Lyne Latulippe
- Published On:1 Dec 2012
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