| Series | European and international tax law and policy series ; volume 20
WU Institute for Austrian and International Tax Law ; volume 20
WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 20. UNAUTHORIZED |
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Chapter 1: Some observations on the transition from tax statehood to international taxation / Thier, A. ; p. 3-21 |
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Chapter 2: Writing tax treaty history / Vann, R.J. ; p. 23-45 |
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Chapter 3: The definition of company residence in early UK tax treaties and its influence on the OECD Model / Avery Jones, J.F. ; p. 47-66 |
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Chapter 4: The history of Austria's double tax conventions / Gorgiev-Oberascher, F. Koppensteiner, F. ; p. 69-92 |
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Chapter 5: The history of Germany's double tax conventions / Nieden, B. zur Bräunig, C. ; p. 93-167 |
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Chapter 6: The history of Swiss double tax conventions / Raas, S. Rentzsch, D.P. ; p. 169-204 |
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Chapter 7: The history of Hungarian double tax conventions / Kolozs, B. ; p. 205-217 |
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Chapter 8: The history of Dutch double tax conventions / Burgers, I.J.J. Schutte, N. (Nico) Adema, R.P.C. ; p. 219-305 |
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Chapter 9: The history of Belgian double tax conventions / Richelle, I. Traversa, E. (Edoardo) ; p. 307-328 |
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Chapter 10: The history of Italy's double tax conventions / Parolini, A. ; p. 329-351 |
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Chapter 11: The history of Poland's double tax conventions / Tetłak, K. ; p. 355-377 |
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Chapter 12: The history of Czech double tax conventions / Nerudová, D. Balco, T. ; p. 379-398 |
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Chapter 13: The history of Slovakia's double tax conventions / Kubicová, J. Holczerová, J. ; p. 399-435 |
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Chapter 14: The history of Spain's double tax conventions / Grau Ruiz, M.A. ; p. 439-464 |
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Chapter 15: The history of Portugal's double tax conventions / Fernandes, J. Almeida ; p. 465-480 |
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Chapter 16: The history of Brazilian tax treaties / Schoueri, L.E. ; p. 481-505 |
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Chapter 17: The history of Colombian double tax conventions / Mosquera Valderrama, I.J. ; p. 507-533 |
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Chapter 18: The history of UK double tax conventions / Cleave, B. ; p. 537-564 |
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Chapter 19: The history of US double tax conventions / Gustafson, C.H. ; p. 565-582 |
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Chapter 20: The history of Canada's double tax conventions / Brooks, K. ; p. 583-621 |
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Chapter 21: The history of Australia's double tax conventions / Taylor, C.J. ; p. 623-691 |
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Chapter 22: The history of New Zealand's double tax conventions / Smith, A.M.C. ; p. 693-727 |
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Chapter 23: The history of Mauritius' double tax conventions / Erriah, D.R. ; p. 729-746 |
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Chapter 24: The history of Israel's double tax conventions / Menuchin, S.N. Brauner, Y. ; p. 747-755 |
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Chapter 25: The history of Slovenia's double tax conventions / Hauptman, L. Taškar Beloglavec, S. ; p. 759-766 |
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Chapter 26: The history of Croatia's double tax conventions / Arbutina, H. Žunić Kovačević, N. ; p. 767-791 |
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Chapter 27: The history of Romania's double tax conventions / Păun, C.A. ; p. 793-804 |
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Chapter 28: The history of Greek double tax conventions / Matsos, G. ; p. 805-818 |
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Chapter 29: The history of Russia's double tax conventions / Vinnitskiy, D.V. ; p. 819-835 |
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Chapter 30: The history of Belarusian double tax conventions / Strachuk, V. ; p. 837-857 |
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Chapter 31: The history of Estonia's double tax conventions / Pahapill, H. Albin, T. ; p. 859-881 |
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Chapter 32: The history of Japan's double tax conventions / Matsubara, Y. ; p. 885-914 |
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Chapter 33: The history of China's double tax conventions : from inequity to equity / Jin, C. (King, H.) ; p. 915-938 |
| Summary |
The design of international tax law cannot be described without recourse to its extensive history. By looking at the evolution of tax treaties, valuable insight is gained as regards the causes behind the most recent shift towards renewed international tax coordination in the framework of the BEPS Project. This book analyses how tax treaties have evolved, from the early days of the history of international taxation until the beginning of the BEPS era, by collecting the outcome of joint research on the development of international tax law. It consists of a wide range of papers bridging the existing gap between the history of international law, economic history and the history of international cooperation.0 0In this context, it also spells out the importance of the role of early institutions such as the International Chamber of Commerce and the League of Nations, as well as the International Fiscal Association and the OEEC/OECD, and helps to highlight their fundamental influence. The book is the result of the conference 'History of Double Taxation Conventions', which took place from 3-5 July 2008 in Rust/Neusiedler See. It consists of 30 contributions exploring the development of the tax treaty practices of 30 countries and, additionally, three cross-sectional contributions. |
| Bibliography note | Includes bibliographical references and index. |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2020502297 |
| ISBN | 9789087226688 (paperback) |
| ISBN | (electronic book) |
| ISBN | (PDF) |
