The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
Författare:Lang Michael , Pistone Pasqual , Schuch Josef , Staringer Claus
Titel:The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
Omfång:1190 sid.
Förlag:Cambridge University Press

Pris: 3007 SEK exkl. moms


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.

• First study of tax treaties to adopt a global perspective

• Demonstrates the impact of the OECD and UN Model Conventions via independent expert analysis and supplemented by a general report

• Sets new standards for tax treaty interpretation by turning bilateral treaties into a possible core for developing multilateralism in global tax law
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