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Vol 21 No 12 Dec 16/Jan 17

Book of the Month

Cover of The UK Supreme Court Yearbook Volume 7: 2016

The UK Supreme Court Yearbook Volume 7: 2016

Edited by: Daniel Clarry, Christopher Sargeant
Price: £90.00

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History of Tax Treaties: The Relevance of the OECD Documents for the Interpretation of Tax Treaties

Edited by: Thomas Ecker, Gernot Ressler

ISBN13: 9783707320114
Published: October 2011
Publisher: Linde Verlag
Country of Publication: The Netherlands
Format: Paperback
Price: £112.00



Despatched in 5 to 7 days.

This book provides an historical in-depth analysis for each provision in the OECD MC. It offers a refurbished presentation of the history and internal processes of the international organizations involved in the tax treaty models’ development. This historical analysis helps the reader understand the design and content of certain provisions, as well as their role in the system as a whole. As such, the value of an historical analysis goes far beyond mere understanding of the past: it also provides tools for interpretation. By using those tools, one can solve numerous current interpretation issues and gain new insights for future improvements of the OECD MC.

Subjects:
Taxation