The History of Double Taxation Conventions in the Pre-BEPS Era

Type Book

Series

WU - Tax Law and Policy Series

Editor(s)

Michael Lang, Ekkehart Reime

Date of publication

March 2021

DOI https://doi.org/10.59403/1szr2y5

Special offer

Order the print together with any electronic format of the same title and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

Online books

Access your online books on the Tax Research Platform.
Don’t have a Tax Research Platform subscription?
Learn more

The History of Double Taxation Conventions in the Pre-BEPS Era

This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era.

Why this book?

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.

In 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.

Downloads

Sample excerpt, including table of contents

This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

View other titles in the series

Editor(s)

Michael Lang is professor at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law. Ekkehart Reimer is professor at Heidelberg University, Institute for Public Finance and Tax Law.

Contributor(s)

Raymond Adema, Tiiu Albin, José Almeida Fernandes, Hrvoje Arbutina, John F. Avery Jones, Tomas Balco, Christoph Bräunig, Yariv Brauner, Kim Brooks, Irene Burgers, Brian Cleave, Dev R. Erriah, Friederike Gorgiev-Oberascher, María Amparo Grau Ruiz, Charles H. Gustafson, Lidija Hauptman, Judita Holczerová, Chaowu Jin, Horace King, Borbála Kolozs, Franz Koppensteiner, Nataša Žunić Kovačević, Jana Kubicová, Georgios Matsos, Yuri Matsubara, Shay N. Menuchin, Irma Johanna Mosquera Valderrama, Danuse Nerudova, Bettina zur Nieden, Helen Pahapill, Andrea Parolini, Ciprian Adrian Păun, Susanne Raas, Daniel P. Rentzsch, Isabelle Richelle, Luís Eduardo Schoueri, Nico Schutte, Andrew M.C. Smith, Viktar Strachuk, Sabina Taškar Beloglavec, C. John Taylor, Karolina Tetłak, Andreas Their, Edoardo Traversa, Richard Vann, Danil V. Vinnitskiy.
















The History of Double Taxation Conventions in the Pre-BEPS Era: https://doi.org/10.59403/1szr2y5
Chapter 1: Some Observations on the Transition from Tax Statehood to International Taxation: https://doi.org/10.59403/1szr2y5001
Chapter 2: Writing Tax Treaty History: https://doi.org/10.59403/1szr2y5002
Chapter 3: The Definition of Company Residence in Early UK Tax Treaties and Its Influence on the OECD Model: https://doi.org/10.59403/1szr2y5003
Chapter 4: The History of Austria’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5004
Chapter 5: The History of Germany’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5005
Chapter 6: The History of Swiss Double Tax Conventions: https://doi.org/10.59403/1szr2y5006
Chapter 7: The History of Hungarian Double Tax Conventions: https://doi.org/10.59403/1szr2y5007
Chapter 8: The History of Dutch Double Tax Conventions: https://doi.org/10.59403/1szr2y5008
Chapter 9: The History of Belgian Double Tax Conventions: https://doi.org/10.59403/1szr2y5009
Chapter 10: The History of Italy’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5010
Chapter 11: The History of Poland’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5011
Chapter 12: The History of Czech Double Tax Conventions: https://doi.org/10.59403/1szr2y5012
Chapter 13: The History of Slovakia’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5013
Chapter 14: The History of Spain’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5014
Chapter 15: The History of Portugal’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5015
Chapter 16: The History of Brazilian Tax Treaties: https://doi.org/10.59403/1szr2y5016
Chapter 17: The History of Colombian Double Tax Conventions: https://doi.org/10.59403/1szr2y5017
Chapter 18: The History of UK Double Tax Conventions: https://doi.org/10.59403/1szr2y5018
Chapter 19: The History of US Double Tax Conventions: https://doi.org/10.59403/1szr2y5019
Chapter 20: The History of Canada’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5020
Chapter 21: The History of Australia’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5021
Chapter 22: The History of New Zealand’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5022
Chapter 23: The History of Mauritius’ Double Tax Conventions: https://doi.org/10.59403/1szr2y5023
Chapter 24: The History of Israel’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5024
Chapter 25: The History of Slovenia’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5025
Chapter 26: The History of Croatia’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5026
Chapter 27: The History of Romania’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5027
Chapter 28: The History of Greek Double Tax Conventions: https://doi.org/10.59403/1szr2y5028
Chapter 29: The History of Russia’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5029
Chapter 30: The History of Belarusian Double Tax Conventions: https://doi.org/10.59403/1szr2y5030
Chapter 31: The History of Estonia’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5031
Chapter 32: The History of Japan’s Double Tax Conventions: https://doi.org/10.59403/1szr2y5032
Chapter 33: The History of China’s Double Tax Conventions: From Inequity to Equity: https://doi.org/10.59403/1szr2y5033

Welcome

The History of Double Taxation Conventions in the Pre-BEPS Era

EUR
145
| USD
175
(VAT excl.)

This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era.

Why this book?

Downloads

This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

Editor(s)

Contributor(s)

Welcome

The History of Double Taxation Conventions in the Pre-BEPS Era

This book analyses the evolution of tax treaties practices from the early days of the history of international taxation until the beginning of the BEPS era.

Why this book?

Downloads

This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series

Editor(s)

Contributor(s)

Table of contents