Ulteriori informazioni
Informationen zum Autor Michael Lang is Head of the Institute for Austrian and International Tax Law and Academic Director of the LLM Program in International Tax Law at WU (Vienna University of Economics and Business), Austria. Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European tax law and policy at WU (Vienna University of Economics and Business). He also is Associate Professor of Tax Law at the University of Salerno, Italy. Josef Schuch is a professor of tax law at WU (Vienna University of Economics and Business) and a partner of Deloitte Austria. Claus Staringer is a professor of tax law at WU (Vienna University of Economics and Business) and a principal consultant with the law firm Freshfields Bruckhaus Deringer. Klappentext Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions. Zusammenfassung Including thirty-seven country reports from five continents! this book starts a global debate on bilateral tax treaties and ascertains how much the UN and OECD models affect the clauses of bilateral treaties. It is an essential tool for academics! practitioners and tax authorities. Inhaltsverzeichnis Introduction; 1. Argentina; 2. Australia; 3. Austria; 4. Belgium; 5. Brazil; 6. Canada; 7. Chile; 8. China; 9. Colombia; 10. Croatia; 11. Czech Republic; 12. Estonia; 13. Finland; 14. France; 15. Germany; 16. Hong Kong; 17. Hungary; 18. India; 19. Italy; 20. Lebanon; 21. Liechtenstein; 22. The Netherlands; 23. New Zealand; 24. Norway; 25. Peru; 26. Poland; 27. Portugal; 28. Romania; 29. Russian Federation; 30. Serbia; 31. Slovakia; 32. Slovenia; 33. Spain; 34. Sweden; 35. Uganda; 36. The United Kingdom; 37. USA.
