Preface
I. How to Work With an Income Tax Treaty
II. How Modern Income Tax Treaties Are Designed and Structured
III. Interpreting an Income Tax Treaty
IV. Turning Treaties into Law and Terminating Treaty Relationships
V. Changes in Territory
VI. Multilateral Income Tax Treaties
VII. The MLI's Substantive Provisions
Appendix 1. Types of Tax Treaties
Appendix 2. The Historical Development Of Model Income Tax Treaties
Appendix 3. Diplomatic Status Of Types Of International Agreement
Appendix 4. Breakup of the Former USSR, Yugoslavia and Czechoslovakia.