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Double Taxation Conventions, 3rd Edition

Double Taxation Conventions, 3rd Edition

Double Taxation Conventions, 3rd Edition

Author: Philip Baker, QC
Publisher: Sweet & Maxwell U.K.
ISBN: 9780421673601

Previous Edition ISBN: 0421493704
Published In: Subscription-type (Contents updated periodically)
Format: Loose-leaf
Jurisdiction: European Union ? Disclaimer:
Countri(es) stated herein are used as reference only

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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.

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

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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