Coverart for item
The Resource The impact of the OECD and UN model conventions on bilateral tax treaties, edited by Michael Lang [and others], (electronic resource)

The impact of the OECD and UN model conventions on bilateral tax treaties, edited by Michael Lang [and others], (electronic resource)

Label
The impact of the OECD and UN model conventions on bilateral tax treaties
Title
The impact of the OECD and UN model conventions on bilateral tax treaties
Statement of responsibility
edited by Michael Lang [and others]
Title variation
The Impact of the OECD & UN Model Conventions on Bilateral Tax Treaties
Contributor
Editor
Subject
Language
eng
Summary
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.--
Member of
Assigning source
Provided by publisher
Cataloging source
UkCbUP
Index
index present
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorDate
1965-
http://library.link/vocab/relatedWorkOrContributorName
Lang, Michael
Series statement
  • Cambridge tax law series
  • Cambridge Social Sciences eBooks
http://library.link/vocab/subjectName
  • Organisation for Economic Co-operation and Development
  • Double taxation
Label
The impact of the OECD and UN model conventions on bilateral tax treaties, edited by Michael Lang [and others], (electronic resource)
Link
http://ezproxy.eui.eu/login?url=https://doi.org/10.1017/CBO9781139095686
Instantiates
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
General report / Pasquale Pistone -- Argentina / Axel A. Verstraeten -- Australia / Kathrin Bain, Richard Krever and Amanda O'Connor -- Austria / Katharina Steininger -- Belgium / Isabelle Richelle and Edoardo Traversa -- Brazil / Luís Eduardo Schoueri and Natalie Matos Silva -- Canada / Catherine Brown and Martha O'Brien -- Chile / José Madariaga Montes and Felipe Yáñez Villanueva -- China / Wei Cui -- Colombia / Natalia Quiñones Cruz -- Croatia / Irena Alajbeg -- The Czech Republic / Danuše Nerudová and Lukáš Moravec -- Estonia / Inga Klauson and Erki Uustalu -- Finland / Kristiina Äimä, Joakim Frände and Kenneth Hellsten -- France / Hugues Perdriel Vaissière and Emmanuel Raingeard de la Blétière -- Germany / Steffen Lampert -- Hong Kong / Linghui Ren -- Hungary / Borbála Kolozs -- India / D.P. Sengupta -- Italy / Carlo Garbarino -- Lebanon / Wadih Abounasr, Carol Khouzami and Nada Elsayed -- Liechtenstein / Martin Wenz, Alexander Linn, Bernhard Brielmaier, Simon Busch and Matthias Langer -- The Netherlands / Tanja Bender, Irene Burgers and Faustina Peters -- New Zealand / Andrew Smith and Adrian Sawyer -- Norway / Eivind Furuseth -- Peru / Cecilia Delgado Ratto -- Poland / Marta Uss -- Portugal / João Félix Pinto Nogueira -- Romania / Mirela Violeta Buliga and Radu Bufan -- The Russian Federation / Elena Variychuk -- Serbia / Svetislav Kostić -- Slovakia / Katarína Balogová and Eva Kuťková -- Slovenia / Lidija Haumptman and Sabina Taškar Beloglavec -- Spain / F. Alfredo García Prats -- Sweden / Martin Berglund -- Uganda / Festus Akunobera -- The UK / Brian Cleave -- The USA / Charles Gustafson
Control code
CR9781139095686
Dimensions
unknown
Extent
1 online resource (liv, 1190 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9781139095686
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)962768382
Label
The impact of the OECD and UN model conventions on bilateral tax treaties, edited by Michael Lang [and others], (electronic resource)
Link
http://ezproxy.eui.eu/login?url=https://doi.org/10.1017/CBO9781139095686
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
General report / Pasquale Pistone -- Argentina / Axel A. Verstraeten -- Australia / Kathrin Bain, Richard Krever and Amanda O'Connor -- Austria / Katharina Steininger -- Belgium / Isabelle Richelle and Edoardo Traversa -- Brazil / Luís Eduardo Schoueri and Natalie Matos Silva -- Canada / Catherine Brown and Martha O'Brien -- Chile / José Madariaga Montes and Felipe Yáñez Villanueva -- China / Wei Cui -- Colombia / Natalia Quiñones Cruz -- Croatia / Irena Alajbeg -- The Czech Republic / Danuše Nerudová and Lukáš Moravec -- Estonia / Inga Klauson and Erki Uustalu -- Finland / Kristiina Äimä, Joakim Frände and Kenneth Hellsten -- France / Hugues Perdriel Vaissière and Emmanuel Raingeard de la Blétière -- Germany / Steffen Lampert -- Hong Kong / Linghui Ren -- Hungary / Borbála Kolozs -- India / D.P. Sengupta -- Italy / Carlo Garbarino -- Lebanon / Wadih Abounasr, Carol Khouzami and Nada Elsayed -- Liechtenstein / Martin Wenz, Alexander Linn, Bernhard Brielmaier, Simon Busch and Matthias Langer -- The Netherlands / Tanja Bender, Irene Burgers and Faustina Peters -- New Zealand / Andrew Smith and Adrian Sawyer -- Norway / Eivind Furuseth -- Peru / Cecilia Delgado Ratto -- Poland / Marta Uss -- Portugal / João Félix Pinto Nogueira -- Romania / Mirela Violeta Buliga and Radu Bufan -- The Russian Federation / Elena Variychuk -- Serbia / Svetislav Kostić -- Slovakia / Katarína Balogová and Eva Kuťková -- Slovenia / Lidija Haumptman and Sabina Taškar Beloglavec -- Spain / F. Alfredo García Prats -- Sweden / Martin Berglund -- Uganda / Festus Akunobera -- The UK / Brian Cleave -- The USA / Charles Gustafson
Control code
CR9781139095686
Dimensions
unknown
Extent
1 online resource (liv, 1190 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9781139095686
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)962768382

Library Locations

    • Badia FiesolanaBorrow it
      Via dei Roccettini 9, San Domenico di Fiesole, 50014, IT
      43.803074 11.283055
Processing Feedback ...