History of tax treaties : the relevance of the OECD documents for the interpretation of tax treaties / edited by Thomas Ecker, Gernot Ressler.

The very beginning-the first tax treaties / Christian Freiherr von Roenne
The history and relevance of model tax conventions / Rodrigo Souza de Castelo Branco
Tax treaties and the recourse to historical interpretation under the Vienna convention on the law of treaties / Kristian Olenik
Interpretation of tax treaties following the OECD/OEEC model and the relevance of the OECD documents / Purnima Lakshminarayanan
Article 2 from an historical perspective: how old materials can cast new light on taxes covered by double tax conventions / Thomas Dubut
Article 3(1)-Definitions / Thomas Day
Articles 1 and 4-Personal scope: individuals / Andrea Prieto González
Article 4-Personal scope: companies and non-individuals / Trudy Attard
Article 5-The concept of permanent establishment / Federico Otegui Pita
Article 5-dependent agent permanent establishment / Eva Melzerova
Article 6-income from immovable property / Jessica Yu-Hui Hsu
Article 7-Business profits / Jimena Luque
Article 7-Attribution of business profits to permanent establishments / Amanda Maran
Article 8-shipping, inland and waterways transport and air transport / Margherita Cutrera
Article 9-Associated companies / Martin Lehner
Article 10-dividends / Nicolás May
Article 11-Interest / Daniel Fuentes Hernandez
Article 12-Royalties / Katalin Szücs-Hidvégi
The concept of beneficial ownership / Robin Ng
Article 13-Capital gains / Eleftheria Louca
Article 15-income from employment / Alaia Calleja Jimenez
Article 16 and article 17-directors fees and artistes and sportsmen / Saurabh A. Arora
Articles 18, 19 and 20-pensions; government services; students (and visiting professors) / Andrea Santini
Article 21-other income / Shanshan Cui
Article 23-methods to avoid double taxation / Markus Schwimann
Article 24-non-discrimination / Isabel Rodríguez Nepote
Articles 25, 26 and 27-Administrative cooperation / Mathias Benedict Knittel
Articles 28 to 31 / Shanshan Cui.