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

Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions.

Michael Lang (Edited by), Pasquale Pistone (Edited by), Josef Schuch (Edited by), Claus Staringer (Edited by)

9781107019720, Cambridge University Press

Hardback, published 17 May 2012

1244 pages, 2 tables
23.5 x 15.9 x 5 cm, 2.06 kg

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.

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.

Subject Areas: Comparative law [LAM], Law [L], Taxation [KFFD1], Finance & accounting [KF]