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The UN Model Convention and Its Relevance for the Global Tax Treaty Network
This book analyses the OECD and UN Models by examining the provisions included in the Models, as well as their impact and relevance.
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- Title:
The UN Model Convention and Its Relevance for the Global Tax Treaty Network
- Series:
Volume 7 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
October 2017
- ISBN:
978-90-8722-425-7
- Type of publication:
Print book
- Number of pages:
± 380
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 105 / USD 120 (VAT excl.)
- tab_1
- Title:
The UN Model Convention and Its Relevance for the Global Tax Treaty Network
- Series:
Volume 7 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
November 2017
- ISBN:
978-90-8722-426-4
- Type of publication:
eBook
- Number of pages:
± 380
- Other:
Please note: Adobe Digital Editions is required
- Price:
- EUR 84 / USD 96 (VAT excl.)
- tab_2
- Title:
The UN Model Convention and Its Relevance for the Global Tax Treaty Network
- Series:
Volume 7 in the WU Series
- Editor(s):
- Michael Lang et al
- Date of publication:
November 2017
- ISSN:
978-90-8722-425-7
- Type of publication:
Online book
- Number of pages:
± 380
- Access:
Up to 5 users. View purchase information.
- Price:
- EUR 105 / USD 120 (VAT excl.)
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- Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
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- The UN Model Convention and Its Relevance for the Global Tax Treaty Network
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Why this book?As almost every income tax treaty is based on precedents found in the OECD or UN Model Convention, the practical relevance of the two Models is undeniable. The Models and the Commentaries thereon serve not only as starting points during treaty negotiations but also as significant aids in interpretation in the sense of articles 31 and 32 of the Vienna Convention on the Law of Treaties. Although the UN Model draws strongly from the OECD Model, it pursues a different aim and deviates substantially in certain provisions.
In its 11 chapters, this book provides a detailed analysis of the deviations between the OECD and UN Models. It examines the provisions included in the Models, as well as their impact and relevance.
The book incorporates the perspectives of leading scholars and practitioners in the field of international taxation. Essential insights are provided for academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.DownloadsThis book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series -
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