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April 28, 2026Bulletin for international taxation0 citations

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

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WMWill Morris

Key Points

  • 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.

Abstract

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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Cite This Study

Will Morris (2026) studied this question.

synapsesocial.com/papers/69f04e08727298f751e7218chttps://doi.org/10.59403/ewjaxc
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