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The UN model convention and its relevance for the global tax treaty network /
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 interpretat...
| Clasificación: | Libro Electrónico |
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| Autor Corporativo: | |
| Otros Autores: | , , , , |
| Formato: | Electrónico Congresos, conferencias eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD Publications,
[2017]
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| Colección: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 7. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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.0In 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.0The book incorporates the perspectives of leading scholars and practitioners in the field of international taxation |
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| Descripción Física: | 1 online resource : illustrations |
| Bibliografía: | Includes bibliographical references |
| ISBN: | 9789087224264 9087224265 |