IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice

Resource Information

The work IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Multimedia, Software, Computer Files.

Label

IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice

Title variation

GTTC (part 2)

Creator

• Global Tax Treaty Commentaries

Contributor

• Pistone, P

Subject

• OECD Model
• UN Model
• case law
• model tax treaty
• tax treaty
• treaty interpretation
• treaty policy

Language

eng

Summary

The IBFD Global Tax Treaty Commentaries (GTTC) - Country Policy and Practice guides offers a comprehensive analysis and interpretation of treaty practices of many countries worldwide. It reveals the hidden pattern in the tax treaty policy of a country and the main deviations from the OECD Model, UN Model and/or national tax treaty model in its policy and practice. It explores the possibility of a standard country treaty model and the presence of and reasons for any tax treaty deviations from the OECD and UN Models. This could include revealing different policies for treaties entered into with developing and developed countries. Furthermore, the publication reflects practical issues regarding the interpretation of treaty provisions by courts and tax administrations. It also indicates whether case law or tax rulings on the interpretation of treaties of a jurisdiction refer to recommendations from international organizations such as the OECD and UN or the Vienna Convention on the Law of Treaties

Geographic coverage

International

Language note

English