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Dissertation

A multilateral tax treaty

On Thursday 16 November, Dirk Broekhuijsen defended his doctoral thesis entitled ‘A multilateral tax treaty: designing an instrument to modernise international tax law’. The supervisors are Professor F.A. Engelen and Professor S.C.W. Douma.

Author
Dirk Broekhuijsen
Date
16 November 2017
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News item PhD defence Dirk Broekhuijsen

In his doctoral thesis, Broekhuijsen addresses the legal and political aspects of a multilateral tax treaty. Broekhuijsen: ‘International tax law consists of bilateral tax treaties. These tax treaties are outdated. But it has proved hard to modernise them in a quick and comprehensive fashion.’ A multilateral tax treaty may be used to address these concerns.