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

Bag om 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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  • Sprog:
  • Engelsk
  • ISBN:
  • 9781107019720
  • Indbinding:
  • Hardback
  • Sideantal:
  • 1244
  • Udgivet:
  • 17. maj 2012
  • Størrelse:
  • 235x163x52 mm.
  • Vægt:
  • 2050 g.
  • Ukendt - mangler pt..

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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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