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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Double Taxation Conventions Looseleaf 3rd edition isbn 9780421673601

Double Taxation Conventions and International Tax Law: A Manual on the OECD Model Tax Convention on Income and on Capital of 1992 2nd ed

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ISBN13: 9780421493704
ISBN: 0421493704
New Edition ISBN: 9780421673601
Published: June 1991
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: Out of print

Out Of Print

Double taxation conventions are playing an increasingly major role in the tax world. The OECD Model Double Taxation Convention is used as the basis for most of the world's double taxation treaties. The UK has now almost 100 agreements with other countries and the vast majority of international trade and investment is now governed by such agreements rather than by general law.

This second edition has been updated to include the text of the 1992 OECD Model Tax Convention (in both English and French) which replaced the 1977 Model, along with the official OECD commentary. This work begins with an introduction to international tax conventions, focusing on interpretation and operation in practice. The scope of the introductory topics has been expanded to cover areas such as State Succession, EC law and procedural issues.

Philip Baker deals thoroughly with the interpretation of each article of the Model Convention, bringing in and discussing cases which have been decided in jurisdictions around the world. He also discusses the changes from the 1977 Model. This book is designed to guide those who have to interpret and apply tax treaties. It is also of relevance to practitioners in all jurisdictions who are presented with problems in the application of tax treaties.

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