Enhancing Tax Treaty Negotiations through the Lens of Representation

Çifci H. B., Obando R. R.

Bulletin for International Taxation, cilt.79, sa.1, ss.16-28, 2025 (Scopus) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 79 Sayı: 1
  • Basım Tarihi: 2025
  • Doi Numarası: 10.59403/8rvj3s
  • Dergi Adı: Bulletin for International Taxation
  • Derginin Tarandığı İndeksler: Scopus
  • Sayfa Sayıları: ss.16-28
  • İstanbul Ticaret Üniversitesi Adresli: Evet

Özet

This article explores how the UN Manual and Toolkit’s guidance on tax treaty negotiations can be improved by prioritizing residents’ representation. It emphasizes the need for skilled negotiators, transparent processes and public participation to ensure fair, accountable and mutually beneficial outcomes in international tax treaties.