The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

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Including thirty-seven country reports from five continents, this book starts a global debate on bilateral tax treaties and ascertains how much the UN and OECD models affect the clauses of bilateral treaties. It is an essential tool for academics, practitioners and tax authorities.

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Sprog:
Engelsk

ISBN:
9781107019720

Forlag:
Cambridge University Press

Indbinding:
Hardback

Sideantal:
1244

Udgivet:
17. maj 2012

Størrelse:
235x163x52 mm.

Vægt:
2050 g.

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Beskrivelse af The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

Including thirty-seven country reports from five continents, this book starts a global debate on bilateral tax treaties and ascertains how much the UN and OECD models affect the clauses of bilateral treaties. It is an essential tool for academics, practitioners and tax authorities.

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