Double Taxation Conventions, 3rd Edition

Taxation › Europe

Double Taxation Conventions, 3rd Edition

By Philip Baker, QC
Sweet & Maxwell U.K.

Specifications

ISBN-13
9780421673601
Publisher
Sweet & Maxwell U.K.
Format
Loose-leaf
Jurisdiction
European Union ? Countri(es) for reference only

Details

This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which, accompanied by the official commentary and the author's annotations, forms the framework for this work.

The text takes into account the two major changes made to the model convention since the book's last edition in 1993, and includes nearly 100 new international cases.

* Includes text of and commentary on the Model Tax Convention of the OECD
* Clearly explains how to interpret treaty provisions
* Covers other developments, such as Internet deals, transfer pricing and EU law
* New looseleaf format ensures the work is always up to date with developments


Initial price includes updating releases until year end.

2 updating releases published per annum.


Table of Contents

Introductory topics
 
  • An outline history of the OECD model
  • The nature, purpose and types of double taxation conventions
  • The negotiation and conclusion of double taxation conventions
  • The operation of double conventions
  • The interpretation of double taxation conventions
  • Domestic law and treaty law (and treaty override)
  • State succession and double taxation conventions
 
OECD introduction
The OECD model (article by article)
 
  • The discussion of each article includes:
  • The text of the OECD article
  • Editor's commentary
  • OECD commentary
  • Non-member countries' positions
 
French version of OECD model
UN model double taxation convention

Reviews

There is no better source of explanation on these and other articles in double taxation treaties than Philip Baker's book. - Trusts and Trustees (of the previous edition)

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