| Author (Person) | Lang, Michael |
|---|---|
| Publisher | Kluwer Law International |
| Series Title | Series on International Taxation |
| Series Details | No.18 |
| Publication Date | 1998 |
| ISBN | 90-411-0704-5 |
| Content Type | Textbook | Monograph |
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Book abstract: The advantages and disadvantages of multilateral tax treaties have been debated for many years. Although some multilateral tax treaties have been concluded at regional level, the concept has not yet gained wide acceptance. It has become clear, however, that diverging provisions in bilateral tax treaties lead to undesirable consequences. Tax administrations expend considerable energy to combat tax structures devised by taxpayers and their advisers to attempt to use these differences to their advantage. This book is the result of a research project conducted at the Department for Austrian and International Tax Law at the University of Economics and Business Administration in Vienna. The project's aim was to produce a draft multilateral tax treaty modelled on the OECD Model Income Tax Convention, whilst examining in detail difficulties that arise in connection with the multilateralisation of the OECD Model. The expert papers also present a detailed analysis of the arguments for and against the conclusion of a multilateral tax treaty, and of the various European law issues that arrive in this context. Lang, Michael (et al.) |
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| Subject Categories | Taxation |
