In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS), known as the Multilateral Instrument (MLI), is an innovative multilateral method for the modification of bilateral tax treaties (BTTs). The MLI has transposed part of the...

Bilateral tax treaties are an integral part of the international tax system. Despite this, the accounting literature on tax treaties is almost non-existent, with the majority of the research being done in the public finance and tax law research fields. The goal of this paper is to spur an...