Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN- and US model conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice

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Bibliographic Information

Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN- and US model conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice

by Klaus Vogel and co-authors

Kluwer Law and Taxation Pub., c1991-

  • Supplement 1994

Other Title

Doppelbesteuerungsabkommen

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Note

Translation of: Doppelbesteuerungsabkommen

Includes bibliographical references and index

Description and Table of Contents

Description

Since the first English edition of this commentary was published three years ago, the OECD has twice amended its Model Convention and Commentary, first in September 1992 and most recently in the beginning of 1994. Moreover, a remarkable amount of new case law, administrative rulings and literature has been published in the last three years. Following the structure of the main commentary, this supplement supplies the reader with both the OECD's amendments and with cases, rulings and literature published since the first edition. Further, it provides a preliminary analysis. Thus, this book keeps the reader current on international double convention law as of March 1994.

Table of Contents

  • Scope of the convention
  • definitions
  • taxation of income
  • taxation of capital
  • methods for elimination of double taxation
  • special provisions
  • final provisions.

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