Double Taxation Conventions and International Tax Law
A Manual on the OECD Model Tax Convention on Income and on Capital
3. Auflage
Erschienen in 2001
Loseblatt
978-0-421-67360-1 (ISBN)
Beschreibung
With new markets opening up and global business expanding, double taxation conventions are playing an increasingly important role in the tax world. The OECD Model Double Taxation Convention is used as the basis for the majority of tax treaties. The Model Convention forms the framework of this new looseleaf edition of Philip Baker's much acclaimed work. This leading work clearly and thoroughly presents the principles of bilateral double taxation conventions. The text takes into account the major changes made to the Model Convention since the book's last edition in 1993, and includes nearly 100 new international cases.
The OECD Convention:
The third edition contains the latest version of the OECD Model Tax Convention (2000) and provides an Article-by-Article interpretation and analysis of the OECD Model highlighting key issues, reports, rulings and legal decisions. Double Taxation Conventions and International Tax Law also contains material issued after the adoption of the new version of the Model by the OECD in 2000. This includes the text of the new Commentary to Article 5 dealing with electronic commerce. Subsequent updates will include new material as soon as it is made public by the OECD.
New looseleaf format:
Now in looseleaf format, information can be updated more regularly ensuring that practitioners are kept abreast of all the issues in this fast-changing area. Contents can be updated as the OECD changes its material, and cases that are decided in the meantime can be included as they arise.
New Features:
* New introductory topics, including double taxation conventions and human rights
* Latest version of the OECD Convention (2000) plus material issued since 2000
* New UN 2001 Model
* A 46-page index to the OECD Model
Stay informed of the latest developments:
With 2 updates each year, you can be assured that you will be kept up-to-date on the latest developments and information will be current.
The first release will include:
* Further introductory topics on:
* European Community law and double taxation conventions
* Double taxation conventions and human rights
* Procedural issues
* Editorial comment on Article 1, which will include discussion of:
* Improper use of tax conventions
* Application of the Convention to trusts, partnerships and other similar entities
The Benefits
* Topical and current - no other significant work deals with recent developments in the OECD Model Convention
* Written by an expert author whose reputation is well-established internationally
* In an accessible format with full text of the Model Convention accompanied by clear and detailed commentary
* Clearly explains how to interpret treaty provisions
* Covers other developments such as Internet deals, transfer pricing and EU law
Who should buy this essential title:
* International taxation lawyers in the UK and overseas
* Government officials responsible for the negotiation and interpretation of double taxation conventions
* In-house counsel of multinational corporations
* Accountancy firms
* Academics and post-graduate students in tax law
Philip Baker was called to the Bar in 1979 and taught law for 8 years before entering practice in 1987 at Gray's Inn Tax Chambers (the chambers of Milton Grundy). He is a visiting professorial fellow at Queen Mary, University of London and is responsible for LL.M. courses in International Tax Law and European Community Tax Law at the University of London. The focus of his practice at the bar is primarily international.
Contents
* Preface
* How to use this work
* Table of Cases & Decisions
* Table of National Legislation
* Table of Treaties, Conventions & Agreements
* Abbreviations
* 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
* Index
NOTE:
Introductory Topics H & J and the editor's commentary to the OECD Model Articles are not included in release 0 but will be issued in releases 1 to 3, completing the work by the end of 2002.
The OECD Convention:
The third edition contains the latest version of the OECD Model Tax Convention (2000) and provides an Article-by-Article interpretation and analysis of the OECD Model highlighting key issues, reports, rulings and legal decisions. Double Taxation Conventions and International Tax Law also contains material issued after the adoption of the new version of the Model by the OECD in 2000. This includes the text of the new Commentary to Article 5 dealing with electronic commerce. Subsequent updates will include new material as soon as it is made public by the OECD.
New looseleaf format:
Now in looseleaf format, information can be updated more regularly ensuring that practitioners are kept abreast of all the issues in this fast-changing area. Contents can be updated as the OECD changes its material, and cases that are decided in the meantime can be included as they arise.
New Features:
* New introductory topics, including double taxation conventions and human rights
* Latest version of the OECD Convention (2000) plus material issued since 2000
* New UN 2001 Model
* A 46-page index to the OECD Model
Stay informed of the latest developments:
With 2 updates each year, you can be assured that you will be kept up-to-date on the latest developments and information will be current.
The first release will include:
* Further introductory topics on:
* European Community law and double taxation conventions
* Double taxation conventions and human rights
* Procedural issues
* Editorial comment on Article 1, which will include discussion of:
* Improper use of tax conventions
* Application of the Convention to trusts, partnerships and other similar entities
The Benefits
* Topical and current - no other significant work deals with recent developments in the OECD Model Convention
* Written by an expert author whose reputation is well-established internationally
* In an accessible format with full text of the Model Convention accompanied by clear and detailed commentary
* Clearly explains how to interpret treaty provisions
* Covers other developments such as Internet deals, transfer pricing and EU law
Who should buy this essential title:
* International taxation lawyers in the UK and overseas
* Government officials responsible for the negotiation and interpretation of double taxation conventions
* In-house counsel of multinational corporations
* Accountancy firms
* Academics and post-graduate students in tax law
Philip Baker was called to the Bar in 1979 and taught law for 8 years before entering practice in 1987 at Gray's Inn Tax Chambers (the chambers of Milton Grundy). He is a visiting professorial fellow at Queen Mary, University of London and is responsible for LL.M. courses in International Tax Law and European Community Tax Law at the University of London. The focus of his practice at the bar is primarily international.
Contents
* Preface
* How to use this work
* Table of Cases & Decisions
* Table of National Legislation
* Table of Treaties, Conventions & Agreements
* Abbreviations
* 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
* Index
NOTE:
Introductory Topics H & J and the editor's commentary to the OECD Model Articles are not included in release 0 but will be issued in releases 1 to 3, completing the work by the end of 2002.
Rezensionen / Stimmen
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).Weitere Details
Weitere Ausgaben
Inhalt
Introduction. Tables. Introductory topics: An outline history of the OECD Model. The nature, purpose, types and operation of the double taxation conventions. Domestic law and treaty law (and treaty override). State succession and double taxation conventions. Community law and double taxation conventions. Procedural issues. The Treaty.