Materials on International and EC Tax Law in two volumes aims at providing students of international and EC tax law and those who practice in these areas of law, with the most important basic texts.
The first volume of the Materials on International and EC Tax Law focuses on international tax law materials. On the basis of the 2005 version of the OECD Model Convention comparisons are included with the 1963 OECD Draft Convention, the 1980 and the 2001 UN Models and the 1996 US Model. The OECD Model itself, the introduction to this Model and the OECD Commentary are presented in a way in which the successive changes, additions and deletions that were made to the 1977 text in 1992, 1994, 1995, 1997, 2000, 2003 and 2005 can be readily identified. The first volume also includes the ASEAN and Dutch Model income tax treaties.
In addition to these Model texts, various OECD discussion drafts on suggested changes to the OECD Model and/or Commentary have been included, along with the 1999 Partnership Report and four OECD reports on tax treaty aspects of e-commerce. Further, as an illustration how actual treaties look like, the texts of the US treaties with Canada, Germany and the UK, and the UK treaty with Germany are reproduced. Finally, tables in the inside of the front and back covers provide the withholding tax rates on cross-border dividends, interest and royalties as laid down in some 300 tax treaties.
The second volume of the Materials on International and EC Tax Law contains EC texts. In addition to the full text of the EC Treaty itself, the texts of various (draft) directives are included, all in English, French and German. Also, over 50 decisions of the EC Court of Justice (most of them in both English and French) are provided along with the Opinions of the Advocate General (in English, unless that language version is not available yet), all dealing with income tax issues or directly related thereto.
This fifth edition of the Materials on International and EC Tax Law also includes brief surveys of the tax systems of nine countries.
Table of Contents of the Materials on International and EC Tax Law
VOLUME 1. INTERNATIONAL TAX MATERIALS
Overview of national tax systems:
xiv Belgium
xvi Canada
xviii Germany
xx Ireland
xxii Italy
xxiv Portugal
xxvi Sweden
xxx Switzerland
xxxiv United States
A. Model tax treaties, etc.
B. OECD Documents on e-commerce
C. Other OECD documents
D. Treaty law
E. Exchange of information & other administrative assistance
F. Selected tax treaties
VOLUME 2. EC TAX MATERIALS
A. EC Treaty
B. Directives
C. Regulation
D. Arbitration convention (1990)
E. Recommendations
F. Notice
G. Code of conduct
H. Judgments EC Court of Justice
I. Exchange of information & other administrative assistance
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