What question did this study set out to answer?

This work aims to redefine tax treaties as practical contracts, stressing modesty and realism in their creation.

April 28, 2026

The “Modest” Tax Treaty: A Comment on Stef van Weeghel’s “The Role of Tax Treaties”

Puntos clave

This work aims to redefine tax treaties as practical contracts, stressing modesty and realism in their creation.
Analyzes existing literature on tax treaties and their implications.
Frames treaties within the context of power disparities.
Suggests bilateral and multilateral frameworks as effective models.
Proposes viewing tax treaties as building blocks for a stable international tax order.
Highlights the importance of minimum interoperability for effective treaties.
Emphasizes the need for practical design over grandiose intentions.

Resumen

This comment frames tax treaties as contracts rather than grandiose instruments, emphasizing modesty and realism in their design. Acknowledging power disparities and focusing on minimum interoperability, bilateral treaties and, where appropriate, multilateral model frameworks can serve as practical “building blocks” for a more stable and equitable international tax order.

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