LEADER 04488nam 2200661Ia 450 001 9910808689503321 005 20200520144314.0 010 $a1-316-08977-0 010 $a1-139-41162-4 010 $a1-139-09568-4 010 $a1-280-68307-4 010 $a9786613660015 010 $a1-139-42299-5 010 $a1-139-41997-8 010 $a1-139-42202-2 010 $a1-139-41793-2 010 $a1-139-42406-8 035 $a(CKB)2670000000204091 035 $a(EBL)907161 035 $a(OCoLC)794663514 035 $a(SSID)ssj0000656537 035 $a(PQKBManifestationID)12277653 035 $a(PQKBTitleCode)TC0000656537 035 $a(PQKBWorkID)10648870 035 $a(PQKB)10323354 035 $a(UkCbUP)CR9781139095686 035 $a(Au-PeEL)EBL907161 035 $a(CaPaEBR)ebr10568387 035 $a(CaONFJC)MIL366001 035 $a(MiAaPQ)EBC907161 035 $a(EXLCZ)992670000000204091 100 $a20111107d2012 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 04$aThe impact of the OECD and UN model conventions on bilateral tax treaties /$fedited by Michael Lang ...[et. al.] 205 $a1st ed. 210 $aCambridge ;$aNew York $cCambridge University Press$d2012 215 $a1 online resource (liv, 1190 pages) $cdigital, PDF file(s) 225 1 $aCambridge tax law series 300 $aIncludes index. 311 $a1-107-01972-9 327 $aGeneral 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 / Lui?s Eduardo Schoueri and Natalie Matos Silva -- Canada / Catherine Brown and Martha O'Brien -- Chile / Jose? Madariaga Montes and Felipe Ya?n?ez Villanueva -- China / Wei Cui -- Colombia / Natalia Quin?ones Cruz -- Croatia / Irena Alajbeg -- The Czech Republic / Danus?e Nerudova? and Luka?s? Moravec -- Estonia / Inga Klauson and Erki Uustalu -- Finland / Kristiina A?ima?, Joakim Fra?nde and Kenneth Hellsten -- France / Hugues Perdriel Vaissie?re and Emmanuel Raingeard de la Ble?tie?re -- Germany / Steffen Lampert -- Hong Kong / Linghui Ren -- Hungary / Borba?la 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 / Joa?o Fe?lix Pinto Nogueira -- Romania / Mirela Violeta Buliga and Radu Bufan -- The Russian Federation / Elena Variychuk -- Serbia / Svetislav Kostic? -- Slovakia / Katari?na Balogova? and Eva Kut?kova? -- Slovenia / Lidija Haumptman and Sabina Tas?kar Beloglavec -- Spain / F. Alfredo Garci?a Prats -- Sweden / Martin Berglund -- Uganda / Festus Akunobera -- The UK / Brian Cleave -- The USA / Charles Gustafson. 330 $aThis book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient. 410 0$aCambridge tax law series. 606 $aDouble taxation$vTreaties 615 0$aDouble taxation 676 $a343.04/2 701 $aLang$b Michael$cDr.$0305851 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910808689503321 996 $aThe impact of the OECD and UN model conventions on bilateral tax treaties$94188852 997 $aUNINA