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

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.