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A tax convention (or tax treaty) is an official agreement between two
countries on the administration of taxation when the domestic tax legislation
of the respective states applies simultaneously to a particular issue or
taxpayer (e.g., when a taxpayer resident in one country derives income from
sources in the other country). Tax conventions provide a means of settling on
a uniform basis the most common problems that arise in the field of
international double taxation. More than 2,000 bilateral tax treaties between
countries of the world are based on the OECD (Organisation for Economic
Cooperation and Development) Model Tax Convention. This book offers the reader
a practical introduction to the law of income and capital tax conventions
based on the OECD Convention as well as selected legislation and case law.
It’s an ideal reference for lawyers and tax professionals who want to expand
their familiarity with tax treaties.
Preface
Chapter 1 Introduction
Chapter 2 The OECD Model Convention
Chapter 3 The UN Model
Chapter 4 Provisions Which Are Not Included in the Model Conventions
Chapter 5 Agreements Containing a Single Provision Concerning ‘Exchange
of Information’
Chapter 6 New Wording of Article 7 in the 2010-Update of the Model
Convention
Chapter 7 Changes in the Commentaries in the 2010-Update of the Model
Convention
Appendix I The OECD Model and the UN Model Arranged as Parallel Texts
Appendix II Agreement on Mutual Administrative Assistance Concerning
Exchange of Information
Appendix III Agreement between the Government of Denmark and the
Government of the Cayman Islands Concerning Information on Tax Matters
Index