Author's Profile

Alexander Klemm
Alexander Klemm is Deputy Chief of the Tax Policy Division at the IMF’s Fiscal Affairs Department. He has also worked at the Institute for Fiscal Studies and the European Central Bank and holds a PhD in economics from University College London. His publications include the public finances, tax policy, investment, and the balance of payments.
Recent Comments
Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…