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Double Taxation Conventions
Double Taxation Conventions
3rd Edition
Number of volumes: 1
Series:  Sweet & Maxwell's Tax Library
Practice Area:  Taxation Law
ISBN:  9780421673601
Last Release: Jun 2015 / Next Release: Jun 2016
Subscription Information: 1 release a year, Calendar year
Format:  Looseleaf
Enter a promotion code if you have one. Note: discount applied at Checkout Review Section
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This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which, accompanied by the official commentary and the author's annotations, forms the framework for this work.
The text takes into account the two major changes made to the model convention since the book's last edition in 1993, and includes nearly 100 new international cases.
* Includes text of and commentary on the Model Tax Convention of the OECD
* Clearly explains how to interpret treaty provisions
* Covers other developments, such as Internet deals, transfer pricing and EU law
* New looseleaf format ensures the work is always up to date with developments
Introductory topics
  • An outline history of the OECD model
  • The nature, purpose and types of double taxation conventions
  • The negotiation and conclusion of double taxation conventions
  • The operation of double conventions
  • The interpretation of double taxation conventions
  • Domestic law and treaty law (and treaty override)
  • State succession and double taxation conventions
OECD introduction
The OECD model (article by article)
  • The discussion of each article includes:
  • The text of the OECD article
  • Editor's commentary
  • OECD commentary
  • Non-member countries' positions
French version of OECD model
UN model double taxation convention
Initial price includes updating releases until December 2011 inclusive. We will contact you each year to ascertain whether you wish to renew your subscription.

2 updating releases published per annum.


There is no better source of explanation on these and other articles in double taxation treaties than Philip Baker's book. - Trusts and Trustees (of the previous edition)
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