How often do OECD member states update their tax treaties?

By makig use of this database, the authors have studied the time between conclusion of tax treaties and their amendment, termination, or conclusion of a subsequent, succeeding, tax treaty. The results of this research will be published in an article published by the IBFD.

Identifier
DOI https://doi.org/10.17026/dans-xfv-5fpa
PID https://nbn-resolving.org/urn:nbn:nl:ui:13-ld-29ls
Metadata Access https://easy.dans.knaw.nl/oai?verb=GetRecord&metadataPrefix=oai_datacite&identifier=oai:easy.dans.knaw.nl:easy-dataset:217218
Provenance
Creator Broekhuijsen, D.M. ORCID logo; Vergouwen, T.M. ORCID logo
Publisher IBFD
Contributor Broekhuijsen, D.M.; dr D.M. Broekhuijsen (Universiteit Leiden)
Publication Year 2021
Rights info:eu-repo/semantics/openAccess; License: http://creativecommons.org/publicdomain/zero/1.0; http://creativecommons.org/publicdomain/zero/1.0
OpenAccess true
Representation
Language English
Resource Type Dataset
Format Excel, ODS
Discipline Jurisprudence; Law; Social and Behavioural Sciences