The Impact of the OECD and Un Model Conventions on Bilateral Tax Treaties
(Part of the Cambridge Tax Law Series)
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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:March 2010
Publisher:Cambridge University Press
Length:1244 Pages
Weight:4.54 lbs.
Dimensions:2.0" x 6.2" x 9.0"
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