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Vol 23 No 6 June/July 2018

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Drafting Commercial Agreements

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Data protection handbook

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.

Series: Series on International Taxation

International Taxation of Energy Production and Distribution ISBN 9789041191014
Published May 2018
Kluwer Law International
Winning the Tax Wars: Tax Competition and Cooperation ISBN 9789041194602
Published December 2017
Kluwer Law International
BRICS and International Tax Law ISBN 9789041194350
Published December 2017
Kluwer Law International
Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
Published October 2017
Kluwer Law International
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
Out of print
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
Tax Treaties and EC Law
ISBN 9789041106803
Published December 0002
Kluwer Law International
International Studies in Taxation
ISBN 9789041196927
Published December 0002
Kluwer Law International
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 0002
Kluwer Law International