Klaus Vogel on double taxation conventions

Viac o knihe

This reference is organized on the basis of the OECD Model Convention, with each of the chapters focusing on one article of the Convention, giving its wording, that of the respective articles of the UN and US models, the official commentary by the OECD, and a discussion of the legal problems raised. There is also an account of all German tax treaties, how they differ from the model provisions, and what may be the practical impact of such differences. This edition is updated to 1995, and includes the 1992 revision of the OECD Model and the most recent one of September 1995, as well as all recent case law and relevant literature.