Presented as 16 national reports by outstanding authorities from each country, the vital analysis provided in this book is the result of a crucially important conference sponsored by the European Commission and held in Rust, Austria, in January 2001.

Each report gives an organized, in-depth summation of the discussion as it related to the country in question, amalgamating the research and commentary brought to the conference by sixty experts in all. Tax Treaty Interpretation builds on the classic 1993 analysis of Klaus Vogel and Rainer Prokisch for the International Fiscal Association (IFA), and takes full account of such recent developments as the following: