The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
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The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

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eBook - PDF

The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

Book details
Table of contents
Citations

About This Book

This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient.

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Yes, you can access The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties by Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer in PDF and/or ePUB format, as well as other popular books in Law & Tax Law. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Cambridge University Press
Year
2012
ISBN
9781139415774
Topic
Law
Subtopic
Tax Law
Index
Law

Table of contents

  1. Cover
  2. THE IMPACT OF THE OECD AND UN MODEL CONVENTIONS ON BILATERAL TAX TREATIES
  3. CAMBRIDGE TAX LAW SERIES
  4. Title
  5. Copyright
  6. CONTENTS
  7. CONTRIBUTORS
  8. PREFACE
  9. TABLE OF CASES
  10. TABLE OF STATUTES
  11. General report
  12. 1 Argentina
  13. 2 Australia
  14. 3 Austria
  15. 4 Belgium
  16. 5 Brazil
  17. 6 Canada
  18. 7 Chile
  19. 8 China
  20. 9 Colombia
  21. 10 Croatia
  22. 11 The Czech Republic
  23. 12 Estonia
  24. 13 Finland
  25. 14 France
  26. 15 Germany
  27. 16 Hong Kong
  28. 17 Hungary
  29. 18 India
  30. 19 Italy
  31. 20 Lebanon
  32. 21 Liechtenstein
  33. 22 The Netherlands
  34. 23 New Zealand
  35. 24 Norway
  36. 25 Peru
  37. 26 Poland
  38. 27 Portugal
  39. 28 Romania
  40. 29 The Russian Federation
  41. 30 Serbia
  42. 31 Slovakia
  43. 32 Slovenia
  44. 33 Spain
  45. 34 Sweden
  46. 35 Uganda
  47. 36 The UK
  48. 37 The USA
  49. INDEX