“Taxes Covered”: The OECD Model (2010) versus EU Directives

Inspired by Seminar B at the 2011 International Fiscal Association Annual Congress held in Paris on 12 September 2011, the author, in this article, compares and contrasts the substantive scope of the OECD Model (2010) and the EU Parent-Subsidiary (90/435) and Interest and Royalties (2009/49) Directives.