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The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

By: Austria) Lang Michael (Wirtschaftsuniversitat Wien (Author) , Austria) Pistone Pasquale (Wirtschaftsuniversitat Wien (Author) , Austria) Schuch Josef (Wirtschaftsuniversitat Wien (Author)

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Ksh 52,000.00

Format: Hardback or Cased Book

ISBN-13: 9781107019720

Publisher: Cambridge University Press

Publication Date: May 17th, 2012

Weight: 2050 grams

Dimension: 16.30 x 23.50 x 5.20 cms

Category: Taxation

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Including thirty-seven country reports from five continents, this book starts a global debate on bilateral tax treaties and ascertains how much the UN and OECD models affect the clauses of bilateral treaties. It is an essential tool for academics, practitioners and tax authorities.

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