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The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
Michael Lang
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Description for The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties
hardcover. Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions. Editor(s): Lang, Michael; Pistone, Pasquale; Schuch, Josef; Staringer, Claus. Series: Cambridge Tax Law Series. Num Pages: 1244 pages, 2 tables. BIC Classification: KFFD1; LBBC. Category: (P) Professional & Vocational. Dimension: 228 x 152 x 50. Weight in Grams: 2060.
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 ... Read more
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 ... Read more
Product Details
Format
Hardback
Publication date
2012
Publisher
Cambridge University Press
Number of pages
1244
Condition
New
Series
Cambridge Tax Law Series
Number of Pages
1244
Place of Publication
Cambridge, United Kingdom
ISBN
9781107019720
SKU
V9781107019720
Shipping Time
Usually ships in 7 to 11 working days
Ref
99-4
About Michael Lang
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 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 ... Read more
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