The Impact of the OECD and UN Model Conventions on...

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Society, Politics & Philosophy - Anthropology
The Impact of the OECD and UN Model...

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

Name: The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
ISBN: 9781107019720

Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer

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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.

Κατηγορίες:

Society, Politics & Philosophy - Anthropology

Έτος:

2012

Εκδότης:

Cambridge University Press

Γλώσσα:

english

Σελίδες:

1244

ISBN 10:

1107019729