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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
  • Indbinding:
  • Hardback
  • Sideantal:
  • 1244
  • Udgivet:
  • 17. maj 2012
  • Størrelse:
  • 235x163x52 mm.
  • Vægt:
  • 2050 g.
  • BLACK WEEK
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Leveringstid: Ukendt - mangler pt.
Forlænget returret til d. 31. januar 2025

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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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