The impact of the OECD and UN model conventions on bilateral tax treaties /
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which ha...
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| Other Authors: | |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge :
Cambridge University Press,
2012.
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| Series: | Cambridge tax law series.
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| Subjects: | |
| Online Access: | CONNECT |
