Using multilateral instruments to preserve a bilateral system

Philip Baker

Journal of International Economic Law, 2024, vol. 27, issue 4, 611-617

Abstract: This short article is designed to introduce those who are not especially familiar with international tax law to the dominance of bilateral tax treaties and the relatively rare use of multilateral instruments. The network of over 3500 bilateral treaties adds to the complexity of the international tax system. Bilateral instruments have dominated the international tax world for over a century, while multilateral instruments have been somewhat less successful. There has been something of a move in recent years from bilateralism towards multilateralism. A novel feature has been the use of multilateral instruments to preserve the bilateral nature of the international tax system. This article provides a limited explanation of the background. It does not seek to engage in the academic discourse on bilateralism versus multilateralism other than to provide a perspective from the point of view of international taxation.

Date: 2024
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