Kimberly Ruth Brooks (McGill) presents Hope for Harmonization? The Potential for Multilateral Tax Agreements at Brooklyn today as part of its Faculty Workshop Series.  Here is the abstract:

Many substantive areas within legal studies have been exploring the possibilities presented by inter-country multilateral agreements as a mechanism for coordinating regulatory regimes. This paper contibutes to that broader literature by exploring the possibilities presented by multilateral tax treaties in theory and practice. After reviewing some of the potential advantages of multilateralism (over bilateralism) the paper evaluates whether the CARICOM multilateral double taxation treaty delivers on the predicted benefits.