9781139095686 (ebook) 9781107019720 (hardback)
Cambridge tax law series.
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.
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
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.