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 The Cratylus of Plato by
Cover of the book The Cambridge Companion to Sensation Fiction by
Cover of the book Artificial Intelligence and Social Work by
Cover of the book The Archaeology of Malta by
Cover of the book Event Representation in Language and Cognition by
Cover of the book Best-Worst Scaling by
Cover of the book Eruptions that Shook the World by
Cover of the book China's Innovation Challenge by
Cover of the book The Cambridge Companion to Postmodern Theology by
Cover of the book What Makes Law by
Cover of the book English Compounds and Their Spelling by
Cover of the book Medieval Religious Rationalities by
Cover of the book Fiscal Federalism by
Cover of the book The Crucible of Language by
Cover of the book Introduction to the Physical and Biological Oceanography of Shelf Seas 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