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The Resource International tax treaty networks

International tax treaty networks

Label
International tax treaty networks
Title
International tax treaty networks
Creator
Subject
Summary
A comprehensive analytical study of over 400 double taxation treaties using the 1977 OECD Model Treaty as a standard of reference. The core of the work is divided into country chapters containing a matrix analysis of each country's treaties with a list of related dates followed by a synopsis per article of significant features of each particular tax treaty. Two introductory chapters deal with the development and use of tax treaty models in general and then with an article-by-article commentary on the OECD Model (intended to supplement the official commentaries) highlighting significant issues and variations as between countries and models. There is also a review of current issues i.e. treaty override, unitary taxation, offshore exploration, treaty shopping and triangular situations
http://library.link/vocab/creatorName
Phillips, J.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • UN Model
  • treaty override
  • unitary tax system
  • treaty shopping
  • triangular cases
Label
International tax treaty networks
Instantiates
Publication
Extent
Loose-leaf publication in 4 volumes, various paginations
Isbn
9780948641992
Label
International tax treaty networks
Publication
Extent
Loose-leaf publication in 4 volumes, various paginations
Isbn
9780948641992

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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