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Vol 21 No 10 Oct/Nov 2016

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Klaus Vogel On Double Taxation Conventions 4th ed

Edited by: Ekkenhart Reimer, Alexander Rust, Klaus Vogel

ISBN13: 9789041122988
Previous Edition ISBN: 9041108920
Published: February 2015
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback, 2 volumes
Price: £320.00



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Wildy's Book of the Month: March 2015

This market leading work is now in its 4th edition, and in two volumes. The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as a new international author team to completely update and enhance the content. Klaus Vogel on Double Taxation Conventions now has more than 2,000 pages of information.

Key Features include:

  • Provides deep analysis of the OECD and UN model, as well as the implementation of these models in practice.
  • Covers a full range of tax treaties, including important treaties between OECD and BRICS countries.
  • References to the latest tax treaty case law from all around the world.
Key Benefits include:
  • The book has an easy-to-use structure. It follows the OECD Model convention, and marginal numbers and cross-references immediately point the reader to the relevant paragraphs
  • In addition, answers can be found via the very detailed keyword index.
This new edition is even more international, covering case law and legislation of all major countries. The general section and the commentaries have been updated with current topics, and up-to-date country practice information.

Main countries covered:-

  • Austria,
  • Brazil,
  • Canada,
  • France,
  • Germany,
  • India,
  • Japan,
  • Netherlands,
  • Switzerland,
  • United Kingdom, and
  • United States.
Klaus Vogel on Double Taxation Conventions 4th edition is the only complete guide to all legal issues DTCs raise, including information on worldwide case law and commentators’ views.

Subjects:
Taxation
Contents:
Abbreviations
Introduction

Chapter I. Scope of the Convention
Article 1. Persons Covered
Article 2. Taxes Covered

Chapter II. Definitions
Article 3. General Definitions
Article 4. Resident-Residence
Article 5. Permanent Establishment

Chapter III. Taxation of Income
Article 6. Income from Immovable Property
Article 7. Business Profits
Article 8. Shipping, Inland Waterways Transport and Air Transport
Article 9. Associated Enterprises
Preface to Articles 10-12
Article 10. Dividends
Article 11. Interest
Article 12. Royalties
Article 13. Capital Gains
Ex-Article 14. Independent Personal Services
Article 15. Income from Employment
Article.
16. Directors’ Fees
Article 17. Entertainers and Sportspersons
Article 18. Pensions
Article 19. Government Service
Article 20. Students
Article 21. Other Income

Chapter IV. Taxation of Capital
Article 22. Capital

Chapter V. Methods for Elimination of Double Taxation
Article 23 A. Exemption Method/Article 23 B. Credit Method

Chapter VI. Special Provisions
Article 24. Non-Discrimination
Article 25. Mutual Agreement Procedure
Article 26. Exchange of Information
Article 27. Assistance in the Collection of Taxes
Article 28. Members of Diplomatic Missions and Consular Posts
Article 29. Territorial Extensions

Chapter VII. Final Provisions

Article 30. Entry into Force/Article 31. Termination
Index