Subjects:

Taxation

This publication in two volumes aims at providing students of international and EC tax law, and those who practice in these areas of law, with the most important basic texts.

The first volume focuses on international tax law materials. On the basis of the 2008 version of the OECD Model Convention comparisons are included with the 1963 OECD Draft Convention, the 1980 and the 2001 UN Models and the 2006 US Model. The OECD Model itself, the Introduction to this Model and the OECD Commentary are presented in a way in which the successive changes, additions and deletions that were made to the 1977 text in 1992, 1994, 1995, 1997, 2000, 2003, 2005 and 2008 can be readily identified. The first volume also includes the ASEAN and Dutch Model income tax treaties.

In addition to these Model texts, various OECD discussion drafts with suggested changes to the OECD Model and/or Commentary have been included, along with the 1999 Partnership Report and the OECD reports on tax treaty aspects of e-commerce. Further, as an illustration how actual treaties look like, the texts of the US treaties with Canada, Germany and the UK, and the UK treaty with Germany are reproduced. Finally, tables in the inside of the front and back covers provide the withholding tax rates on cross-border dividends, interest and royalties as laid down in some 300 tax treaties.

The second volume contains EC texts. In addition to the full text of the EC Treaty itself, various (draft) directives are included, all in English, French and German. Also, over 100 decisions of the EC Court of Justice are provided along with the Opinions of the Advocate General (virtually all in English), all dealing with income tax issues or directly related thereto.

This eighth edition also includes brief surveys of the tax systems of 11 countries.