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Tax Treaties provides the full texts of all the current double taxation agreements relating to income tax, capital gains tax, corporation tax and inheritance tax to which the UK is a party. Also included is the text of the 2005 version of the OECD Model Tax Convention, together with in-depth commentary on each article in the Convention.
The looseleaf is a comprehensive, self-contained work which is supplemented by Tax Treaty Briefing, a monthly newsletter containing news and topical articles relevant to the international tax arena. Tax Treaty Briefing also includes the Treaty Tracking Service, providing information at-a-glance regarding the current position of the UK's treaties with other countries.