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

by Josef Schuch, Michael Lang, Pasquale Pistone

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...

• Format: Hardcover
• Language: English
• ISBN: 1107019729
• ISBN13: 9781107019720
• Release Date: June 2012
• Publisher: Cambridge University Press
• Length: 1244 Pages
• Weight: 4.54 lbs.
• Dimensions: 2.0" x 6.2" x 9.0"