Schriftenreihe zum internationalen Steuerrecht ; v. 69.
Collection of master theses of the postgraduate program "International Tax Law", Vienna University of Economics and Business Administration.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
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.