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...
| Otros Autores: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Cambridge ; New York :
Cambridge University Press
2012.
|
| Colección: | CUP ebooks.
Cambridge tax law series. |
| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b39789081*spi |
Tabla de Contenidos:
- General report / Pasquale Pistone
- Argentina / Axel A. Verstraeten
- Australia / Kathrin Bain, Richard Krever and Amanda O'Connor
- Austria / Katharina Steininger
- Belgium / Isabelle Richelle and Edoardo Traversa
- Brazil / Luís Eduardo Schoueri and Natalie Matos Silva
- Canada / Catherine Brown and Martha O'Brien
- Chile / José Madariaga Montes and Felipe Yáñez Villanueva
- China / Wei Cui
- Colombia / Natalia Quiñones Cruz
- Croatia / Irena Alajbeg
- The Czech Republic / Danuše Nerudová and Lukáš Moravec
- Estonia / Inga Klauson and Erki Uustalu
- Finland / Kristiina Äimä, Joakim Frände and Kenneth Hellsten
- France / Hugues Perdriel Vaissière and Emmanuel Raingeard de la Blétière
- Germany / Steffen Lampert
- Hong Kong / Linghui Ren
- Hungary / Borbála Kolozs
- India / D.P. Sengupta
- Italy / Carlo Garbarino
- Lebanon / Wadih Abounasr, Carol Khouzami and Nada Elsayed
- Liechtenstein / Martin Wenz, Alexander Linn, Bernhard Brielmaier, Simon Busch and Matthias Langer
- The Netherlands / Tanja Bender, Irene Burgers and Faustina Peters
- New Zealand / Andrew Smith and Adrian Sawyer
- Norway / Eivind Furuseth
- Peru / Cecilia Delgado Ratto
- Poland / Marta Uss
- Portugal / João Félix Pinto Nogueira
- Romania / Mirela Violeta Buliga and Radu Bufan
- The Russian Federation / Elena Variychuk
- Serbia / Svetislav Kostić
- Slovakia / Katarína Balogová and Eva Kuťková
- Slovenia / Lidija Haumptman and Sabina Taškar Beloglavec
- Spain / F. Alfredo García Prats
- Sweden / Martin Berglund
- Uganda / Festus Akunobera
- The UK / Brian Cleave
- The USA / Charles Gustafson.
