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

$212.00 USD

Part of Cambridge Tax Law Series

  • Date Published: May 2012
  • availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
  • format: Adobe eBook Reader
  • isbn: 9781139415774

$ 212.00 USD
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About the Authors
  • 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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    Product details

    • Date Published: May 2012
    • format: Adobe eBook Reader
    • isbn: 9781139415774
    • contains: 2 tables
    • availability: This ISBN is for an eBook version which is distributed on our behalf by a third party.
  • Table of Contents

    1. Argentina
    2. Australia
    3. Austria
    4. Belgium
    5. Brazil
    6. Canada
    7. Chile
    8. China
    9. Colombia
    10. Croatia
    11. Czech Republic
    12. Estonia
    13. Finland
    14. France
    15. Germany
    16. Hong Kong
    17. Hungary
    18. India
    19. Italy
    20. Lebanon
    21. Liechtenstein
    22. The Netherlands
    23. New Zealand
    24. Norway
    25. Peru
    26. Poland
    27. Portugal
    28. Romania
    29. Russian Federation
    30. Serbia
    31. Slovakia
    32. Slovenia
    33. Spain
    34. Sweden
    35. Uganda
    36. The United Kingdom
    37. USA.

  • Editors

    Michael Lang, Wirtschaftsuniversitat Wien, Austria
    Michael Lang is Head of the Institute for Austrian and International Tax Law and Academic Director of the LLM Program in International Tax Law at WU (Vienna University of Economics and Business), Austria.

    Pasquale Pistone, Wirtschaftsuniversitat Wien, Austria
    Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European tax law and policy at WU (Vienna University of Economics and Business). He also is Associate Professor of Tax Law at the University of Salerno, Italy.

    Josef Schuch, Wirtschaftsuniversitat Wien, Austria
    Josef Schuch is a professor of tax law at WU (Vienna University of Economics and Business) and a partner of Deloitte Austria.

    Claus Staringer, Wirtschaftsuniversitat Wien, Austria
    Claus Staringer is a professor of tax law at WU (Vienna University of Economics and Business) and a principal consultant with the law firm Freshfields Bruckhaus Deringer.

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