The impact of the OECD and UN model conventions on bilateral tax treaties / edited by Michael Lang [and others].
2012
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Title
The impact of the OECD and UN model conventions on bilateral tax treaties / edited by Michael Lang [and others].
Added Author
Imprint
Cambridge : Cambridge University Press, 2012.
Description
1 online resource (liv, 1190 pages) : digital, PDF file(s).
Series
Cambridge tax law series.
Formatted Contents Note
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.
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.
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.
Note
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
Location
www
Available in Other Form
Print version:
Linked Resources
Alternate Title
Cambridge Books Online.
Language
English
ISBN
9781139095686 (ebook)
9781107019720 (hardback)
9781107019720 (hardback)
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