The impact of the OECD and UN model conventions on bilateral tax treaties / edited by Michael Lang [and others].

Format:

Book

Contributor:

Lang, Michael, 1965- editor.

Series:

Cambridge tax law series.

Cambridge tax law series

Language:

English

Subjects (All):

Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital.

Organisation for Economic Co-operation and Development.

United Nations model double taxation convention between developed and developing countries.

Double taxation--Treaties.

Double taxation.

Physical Description:

1 online resource (liv, 1190 pages) : digital, PDF file(s).

Edition:

1st ed.

Other Title:

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

Place of Publication:

Cambridge : Cambridge University Press, 2012.

Language Note:

English

Summary:

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.

Contents:

General report / Pasquale Pistone

Argentina / Axel A. Verstraeten

Australia / Kathrin Bain, Richard Krever and Amanda O'Connor

Austria / Katharina Steininger

Belgium / Isabelle Richelle and Edoardo Traversa

Brazil / Luís Eduardo Schoueri and Natalie Matos Silva

Canada / Catherine Brown and Martha O'Brien

Chile / José Madariaga Montes and Felipe Yáñez Villanueva

China / Wei Cui

Colombia / Natalia Quiñones Cruz

Croatia / Irena Alajbeg

The Czech Republic / Danuše Nerudová and Lukáš Moravec

Estonia / Inga Klauson and Erki Uustalu

Finland / Kristiina Äimä, Joakim Frände and Kenneth Hellsten

France / Hugues Perdriel Vaissière and Emmanuel Raingeard de la Blétière

Germany / Steffen Lampert

Hong Kong / Linghui Ren

Hungary / Borbála Kolozs

India / D.P. Sengupta

Italy / Carlo Garbarino

Lebanon / Wadih Abounasr, Carol Khouzami and Nada Elsayed

Liechtenstein / Martin Wenz, Alexander Linn, Bernhard Brielmaier, Simon Busch and Matthias Langer

The Netherlands / Tanja Bender, Irene Burgers and Faustina Peters

New Zealand / Andrew Smith and Adrian Sawyer

Norway / Eivind Furuseth

Peru / Cecilia Delgado Ratto

Poland / Marta Uss

Portugal / João Félix Pinto Nogueira

Romania / Mirela Violeta Buliga and Radu Bufan

The Russian Federation / Elena Variychuk

Serbia / Svetislav Kostić

Slovakia / Katarína Balogová and Eva Kuťková

Slovenia / Lidija Haumptman and Sabina Taškar Beloglavec

Spain / F. Alfredo García Prats

Sweden / Martin Berglund

Uganda / Festus Akunobera

The UK / Brian Cleave

The USA / Charles Gustafson.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

ISBN:

1-316-08977-0

1-139-41162-4

1-139-09568-4

1-280-68307-4

9786613660015

1-139-42299-5

1-139-41997-8

1-139-42202-2

1-139-41793-2

1-139-42406-8

OCLC:

794663514