Klaus Vogel on double taxation conventions

Resource Information

The work Klaus Vogel on double taxation conventions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Klaus Vogel on double taxation conventions

Creator

• Klaus Vogel on double taxation conventions
• Vogel, K
• Becker, J. (Johannes)

Contributor

• Reimer, E
• Rust, A

Subject

• UN Model
• US Model
• case law
• tax treaty
• treaty interpretation
• international taxation principles
• MLI
• OECD Model

Language

eng

Summary

This completely revised and updated edition, gives an article-by-article commentary on double tax conventions (DTCs). Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature up to and including 2020. There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. The book contains: - Reports about major features in the DTC practice of many leading jurisdictions, such as: 1. the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US; 2. Sections on divergent country practice covering their national models and networks of bilateral DTCs; - Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice; - Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument; and - Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction