Taxation International

Klaus Vogel On Double Taxation Conventions, 4th Revised Edition

Edited by Johannes Becker · Michael Blank · Alexander Blank · Axel Cordewener · Luc De Broe · Ana Paula Dourado · Daniela Endres · Werner Haslehner · Roland Ismer · Eric C.C.M. Kemmeren · Georg Kofler · Katharina Riemer · Ekkehart Reimer · Alexander Rust · Matthias Valta · Kamill
Kluwer Law International March 2015

Specifications

ISBN-13
9789041122988
Publisher
Kluwer Law International
Publication
March 2015
Format
Hardback (2 volumes) , 2079 pages
Jurisdiction
Austria, Brazil, Canada, China, European Union, France, Germany, India, International, Japan, Netherlands, Russia, Switzerland, U.K., U.S. ? Countri(es) for reference only

Details

Klaus Vogel on Double Tax Conventions is regarded as the international gold standard on the law of tax treaties. This new Fourth Edition has been completely revised and updated to give you a full and current account of double tax conventions (DTCs).

DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers.

Based on the OECD MC and Commentary published in July 2014, the book also includes relevant case law and scholarly literature from 2014.

What’s new in this edition?

There have been many important developments in this area since the last edition in 1997. 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.

You’ll find:

  • 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
  • Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries

This new edition continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs.

On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences.

How this will help you:

  • All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation
  • Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors

Table of Contents

Abbreviations

Introduction

Chapter I. Scope of the Convention

Article 1. Persons Covered

Article 2. Taxes Covered

Chapter II. Definitions

Article 3. General Definitions

Article 4. Resident-Residence

Article 5. Permanent Establishment

Chapter III. Taxation of Income

Article 6. Income from Immovable Property

Article 7. Business Profits

Article 8. Shipping, Inland Waterways Transport and Air Transport

Article 9. Associated Enterprises

Preface to Articles 10-12

Article 10. Dividends

Article 11. Interest

Article 12. Royalties

Article 13. Capital Gains

Ex-Article 14. Independent Personal Services

Article 15. Income from Employment

Article. 16. Directors’ Fees

Article 17. Entertainers and Sportspersons

Article 18. Pensions

Article 19. Government Service

Article 20. Students

Article 21. Other Income

Chapter IV. Taxation of Capital

Article 22. Capital

Chapter V. Methods for Elimination of Double Taxation

Article 23 A. Exemption Method

Article 23 B. Credit Method

Chapter VI. Special Provisions

Article 24. Non-Discrimination

Article 25. Mutual Agreement Procedure

Article 26. Exchange of Information

Article 27. Assistance in the Collection of Taxes

Article 28. Members of Diplomatic Missions and Consular Posts

Article 29. Territorial Extensions

Chapter VII. Final Provisions

Article 30. Entry into Force

Article 31. Termination

Index

About the Author

The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as a new international team of top experts to completely update and enhance the content. The writing team comprises:

Editors:

Prof. Dr. Ekkehart ReimerHeidelberg University and Prof. Dr. Alexander Rust,WU Vienna.

Authors:

Johannes BeckerHeidelberg University

Dr Alexander Blank , Rödl und Partner, Nuremberg

Michael BlankLLM (Cantab.)University of Erlangen-Nuremberg

Prof. Dr Luc De Broe , Catholic University of Leuven; Laga, Brussels

Prof. Dr Axel CordewenerLLM, Of Counsel, Flick Gocke Schaumburg

Prof. Ana Paula Dourado,University of Lisbon

Daniela Endres , University of Erlangen-Nuremberg

Prof. Dr Werner Haslehner, University ofLuxembourg

Prof. Dr Roland IsmerMSc Econ. (LSE) , University of Erlangen-Nuremberg

Prof. Dr Eric C. C. M. Kemmeren , Tilburg University

Prof. Dr Georg KoflerLLM (NYU) , Johannes Kepler University of Linz;

Prof. Dr Ekkehart Reimer , Heidelberg University

Katharina RiemerMinistry of Economics and Finance, Baden-Württemberg

Prof. Dr Alexander Rust , LLM (NYU),WU Vienna

Dr Matthias Valta , Heidelberg University

Kamilla ZembalaHeidelberg University.

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