Image of Klaus Vogel on Double Taxation Conventions: Volume 1

Book

Klaus Vogel on Double Taxation Conventions: Volume 1



Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This new Fourth Edition has been completely revised and updated to give you a full and current account of double tax conventions (DTCs).rnrnDTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers.rnrnBased on the OECD MC and Commentary published in July 2014, the book also includes relevant case law and scholarly literature from 2014.rnrnWhat’s new in this edition?rnThere have been many important developments in this area since the last edition in 1997. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries.rnrnYou’ll find:rnrnReports about major features in the DTC practice of many leading jurisdictions, such as:rnthe DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the USrnSections on divergent country practice covering their national models and networks of bilateral DTCsrnrnThorough analysis of the OECD and UN model, as well as the implementation of these models in practicernCoverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countriesrnrnThis new Fourth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs.rnrnOn occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences.rnrnHow this will help you:rnrn- All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxationrnrn- Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authorsrnrnThe editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as a new international team of top experts to completely update and enhance the content. The writing team comprises:rnrnEditors:rnProf. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna.rnrnAuthors:rnJohannes Becker, Heidelberg University; Dr Alexander Blank, Rödl und Partner; Michael Blank, University of Erlangen-Nuremberg; Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, University of Linz ; Prof. Dr Ekkehart Reimer, Heidelberg University; Katharina Riemer, Ministry of Economics and Finance, Baden-Württemberg ; Prof. Dr Alexander Rust, WU Vienna; Dr Matthias Valta, Heidelberg University; Kamilla Zembala, Heidelberg University.


Detail Information

Call Number
17 KLA ekk 1
Publisher Wolters Kluwer Law & Business : The Netherlands.,
Collation
vi, 1089 - 2079.; 24.6 cm
Language
English
Classification
17 KLA ekk 1
ISBN/ISSN
978-90-411-6055-3
Edition
Fourth Edition
Subject(s)
-