This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which, accompanied by the official commentary and the author's annotations, forms the framework for this work.rnThe text takes into account the two major changes made to the model convention since the book's last edition in 1993, and includes nearly 100 new international cases.rn* Includes text of and commentary on the Model Tax Convention of the OECDrn* Clearly explains how to interpret treaty provisionsrn* Covers other developments, such as Internet deals, transfer pricing and EU lawrn* New looseleaf format ensures the work is always up to date with developments
