Materials on International, TP and EU Tax Law 2020-21 Volume A: International Tax Law

Volume A focuses on international tax law materials. On the basis of the 2017 version of the OECD Model Convention comparisons are included with the 1963 OECD Draft Convention, the 2017 UN Model and the 2016 US Model. The OECD Model itself, the introduction to this Model and the OECD Commentary are presented in a way in which the successive changes, additions and deletions that were made to the 1977 text in 1992, 1994, 1995, 1997, 2000, 2003, 2005, 2008, 2010, 2014 and 2017 can be readily identified.

The new edition comprises also a fully edited version of the 2017 UN Model along with the much expanded 2017 Commentary on this Model, highlighting not only the comprehensive changes and additions made to the earlier versions of the UN Commentary but also marking the extensive inclusions of sections from the OECD Commentary.

Further, the most important documents that were published by the OECD in connection with the OECD/G20 project on ‘Tax Challenges Arising from the Digitalisation of the Economy’ are included. In addition, various other OECD BEPS discussion drafts have been inserted, along with a series of OECD reports: the 2017 text of the Transfer Pricing Guidelines, the 1999 Partnership Report and the 2010 Report on the attribution of profits to PEs. The book also includes brief surveys of the tax systems of 30 countries.