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Vol 22 No 4 April/May 2017

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Multilateral Tax Treaties

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ISBN13: 9789041107046
ISBN: 9041107045
Published: June 1998
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £144.00

Despatched in 4 to 6 days.

The advantages and disadvantages of multilateral tax treaties have been debated for many years. Although some multilateral tax treaties have been concluded at regional level, the concept has not yet gained wide acceptance. Recently it has become clear, however, that diverging provisions in bilateral tax treaties lead to undesired consequences. Tax administrations expend considerable energy combatting tax structures devised by taxpayers and their advisers, in an attempt to use these differences to their advantage. This engages the resources of both enterprises and tax authorities without their efforts being useful from an economic point of view. This book is the result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralization of the OECD Model.

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1. Most Favoured Nation Concept in Tax Treaties; A.J. Radler.
2. Does the EC Treaty Force the EU Member States to Conclude a Multilateral Tax Treaty? F. Wassermeyer.
3. Bilateral Tax Treaties Multilateralised by the EC Treaty; J. Schuch.
4. The Bilateral Tax Treaties Concluded Between EC Member States; G. Toifl.
5. Multilateral Tax Treaty Versus Bilateral Treaty Network; H. Loukota.
6. The Elimination of Double Taxation Within the EU and Between EU Member States and Non-Member States: Multilateral Treaty or Directive? C. Urtz.
7. The Personal Scope of a Multilateral Tax Treaty; M. Lang.
8. The Methods for the Elimination of Double Taxation in a Multilateral Tax Treaty; J. Schuch.
9. Mutual Agreement and Arbitration Procedures in a Multilateral Tax Treaty; M. Zuger.
10. The Concept of a Multilateral Tax Treaty; M. Lang.
11. Draft for a Multilateral Tax Treaty; M. Lang, et al.