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Books > Law > International law > Public international law > Treaties & other sources of international law
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The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Hardcover, New)
Loot Price: R7,032
Discovery Miles 70 320
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The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Hardcover, New)
Series: Cambridge Tax Law Series
Expected to ship within 12 - 19 working days
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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.
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