Klaus Vogel on double taxation conventions / editors. Prof. Dr. Ekkehart Reimer, Heidelberg Unoversity; Prof. Dr. Alexander Rust, WU Vienna ; author, Johannes Becker, Heidelberg University [and 15 others].

Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2015]

KK7114 .V6413 2015

Ger 975 K668 2015

Fourth edition.

9789041122988 (set : hardback)
9041122982 (set : hardback)
9789041160546 (volume 1)
904116054X (volume 1)
9789041160553 (volume 2)
9041160558 (volume 2)

2 volumes (xxxiv, 2,079 pages) ; 25 cm

(OCoLC)894611285

"With this new Commentary, we honour Klaus Vogel (1930-2007) as a teacher and researcher of international tax law, but above all as the ingenious founder and main author of previous editions of this book ... As from the 4th edition, the time for exact translations of the German book has elapsed. Klaus decided to separate the English from the German version and asked us to strive for a new Commentary -- in the tradition of his previous English editions, but as an international endeavour with a higher degree of equidistance to national treaty practice and case law. A dream came true when a team of excellent scholars from six continental European jurisdictions united and began to exchange stimulating ideas and engaged in lively and intense debates ... The result is an almost entirely new book..."--Preface.
Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators' views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: the wording of the article and that of the respective articles of the UN and US Models, the official Commentary by OECD, and an extensive discussion by the authors of the legal problems involved. In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences.

Includes bibliographical references and index.

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