The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties(English, Hardcover, unknown)
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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. Table of Contents Introduction 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.