The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

Author: Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer Series: Cambridge Tax Law Series

Hardcover

Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions.

Including thirty-seven country reports from five continents, this book starts a global debate on bilateral tax treaties and ascertains how much the UN and OECD models affect the clauses of bilateral treaties. It is an essential tool for academics, practitioners and tax authorities.

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PRODUCT INFORMATION

Summary

Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions.

Description

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 sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient.

About the Author

Michael Lang is Head of the Institute for Austrian and International Tax Law and Academic Director of the LLM Program in International Tax Law at WU (Vienna University of Economics and Business), Austria. Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European tax law and policy at WU (Vienna University of Economics and Business). He also is Associate Professor of Tax Law at the University of Salerno, Italy. Josef Schuch is a professor of tax law at WU (Vienna University of Economics and Business) and a partner of Deloitte Austria. Claus Staringer is a professor of tax law at WU (Vienna University of Economics and Business) and a principal consultant with the law firm Freshfields Bruckhaus Deringer.