Klaus vogel on double taxation 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: the dtc practice of austria canada france germany india the netherlands switzerland the uk and the us 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 fourth edition of klaus vogel on double taxation conventions continues to reflec...
Brand: Wolters Kluwer Law & Business
