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

Nonfiction, Reference & Language, Law, Taxation, Business & Finance
Cover of the book The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties by , Cambridge University Press
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: ISBN: 9781139411622
Publisher: Cambridge University Press Publication: May 17, 2012
Imprint: Cambridge University Press Language: English
Author:
ISBN: 9781139411622
Publisher: Cambridge University Press
Publication: May 17, 2012
Imprint: Cambridge University Press
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Cambridge University Press

Cover of the book Community Development in an Uncertain World by
Cover of the book Theology and Poetry in Early Byzantium by
Cover of the book The Cambridge Handbook of Sociology: Volume 1 by
Cover of the book Exploratory Social Network Analysis with Pajek by
Cover of the book Core Topics in Thoracic Surgery by
Cover of the book US Supreme Court Opinions and their Audiences by
Cover of the book The Cambridge Companion to Opera Studies by
Cover of the book British Plant Communities: Volume 4, Aquatic Communities, Swamps and Tall-Herb Fens by
Cover of the book What Makes Law by
Cover of the book Modern RF and Microwave Measurement Techniques by
Cover of the book The Nature of Life by
Cover of the book Sanctity and Pilgrimage in Medieval Southern Italy, 1000–1200 by
Cover of the book Epidemics in Modern Asia by
Cover of the book Acute Medicine by
Cover of the book Shakespeare Survey: Volume 68, Shakespeare, Origins and Originality by
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy