- Gebundene Ausgabe: 1520 Seiten
- Verlag: Harcourt Professional Publishing; Auflage: 0003 (Oktober 1996)
- Sprache: Englisch
- ISBN-10: 9041108920
- ISBN-13: 978-9041108920
- Größe und/oder Gewicht: 24,6 x 16,9 x 7,8 cm
- Amazon Bestseller-Rang: Nr. 724.778 in Englische Bücher (Siehe Top 100 in Englische Bücher)
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Produktinformation |
Produktbeschreibungen
Synopsis
This reference is organized on the basis of the OECD Model Convention, with each of the chapters focusing on one article of the Convention, giving its wording, that of the respective articles of the UN and US models, the official commentary by the OECD, and a discussion of the legal problems raised. There is also an account of all German tax treaties, how they differ from the model provisions, and what may be the practical impact of such differences. This edition is updated to 1995, and includes the 1992 revision of the OECD Model and the most recent one of September 1995, as well as all recent case law and relevant literature.
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Buchdeckel | Copyright | Inhaltsverzeichnis | Auszug | Stichwortverzeichnis | Rückseite
Buchdeckel | Copyright | Inhaltsverzeichnis | Auszug | Stichwortverzeichnis | Rückseite
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4 von 5 Kunden fanden die folgende Rezension hilfreich
Finally a good book about this issue
7. Mai 1999
Format:Gebundene Ausgabe
I am doing a doctoral thesis about national(Spanish)and international tax law. In this book I have read the best commentary about interpretation and the "qualification problem", at the Introduction and at the Commentary to the Art. 3(2)of the OECD MC. I agree entirely with the author's point of view. The exposition about the general concepts in double taxation conventions is really understandable. The literature, decisions and law (acts...) cited is amazing. I have spent a lot of time reading this book. It has more than 1600 pages! But I am completely satisfied. At this moment I have the book on my right and I'll have it for many time
1 von 1 Kunden fanden die folgende Rezension hilfreich
The definitive reference!
10. Februar 2006
Format:Gebundene Ausgabe
This is, of course, the definitive reference on DTCs. I have had my own personal copy for some time now and call it my 'blue book'. (No mystery there, that is the colour of the dust jacket! :). As the previous reviewer wrote, it has been with me for quite some time & I hope it (or a newer edition) will remain with me for a long time to come.
This is one work which should be within an arm's length (!) of a lot of us who are involved in DTCs, but it is a sad fact that there are many offices of many firms that do not have a single copy of this book (or, for that matter, any equivalent commentary)...
Very highly recommended! I turn to it again and again, just to see whether the 'blue book' can cast any light on the new questions which an issue raises or the new twists in an otherwise familiar problem.
It is beginning to show its age somewhat. The latest English edition was published almost 10 years ago (in 1997). There have been some changes in the commentary since then, and it would be nice to have a new edition which casts some light on, for example, the notorious example of the painter! But until that new edition comes (and I hope it will be published soon) this blue edition should remain firmly next to one's desk!
I read in the acknowledgments that the original translation from the German was made possible by a grant from Dresdner Bank AG. Thank you to Dresdner Bank & Dr. Paul Franken for making this work available to a much wider audience.
This is one work which should be within an arm's length (!) of a lot of us who are involved in DTCs, but it is a sad fact that there are many offices of many firms that do not have a single copy of this book (or, for that matter, any equivalent commentary)...
Very highly recommended! I turn to it again and again, just to see whether the 'blue book' can cast any light on the new questions which an issue raises or the new twists in an otherwise familiar problem.
It is beginning to show its age somewhat. The latest English edition was published almost 10 years ago (in 1997). There have been some changes in the commentary since then, and it would be nice to have a new edition which casts some light on, for example, the notorious example of the painter! But until that new edition comes (and I hope it will be published soon) this blue edition should remain firmly next to one's desk!
I read in the acknowledgments that the original translation from the German was made possible by a grant from Dresdner Bank AG. Thank you to Dresdner Bank & Dr. Paul Franken for making this work available to a much wider audience.
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