Abstract
The material scope of double taxation conventions is the starting point for any application of the agreement, since the understanding of the relevant terms in article 2 of the OECD Model Convention determines whether a treaty is applicable. However, the definition of the material scope of both the OECD Model Convention on Income and on Capital (2017) and the OECD Model Convention on Inheritances, Estates and Gifts (1982) has so far received only little attention in the academic literature.
This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017.
This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017.
| Original language | English |
|---|---|
| Title of host publication | Taxes Covered under Article 2 of the OECD Model - The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes |
| Editors | Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer |
| Place of Publication | Amsterdam |
| Publisher | IBFD |
| Pages | 97 - 114 |
| Publication status | Published - 2021 |
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505004 Financial law
- 505029 International law