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Materials on International Tax Law

Materials on International Tax Law – edition 2010-2011

This publication in two volumes aims at providing students of international and EU tax law, and those who practice in these areas of law, with the most important basic texts.

The first volume focuses on international tax law materials. On the basis of the 2010 version of the OECD Model Convention comparisons are included with the 1963 OECD Draft Convention, the 1980 and the 2001 UN Models and the 2006 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, 2005, 2008 and 2010 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 with suggested changes to the OECD Model and/or Commentary have been included, along with the 1999 Partnership Report and the 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 contains EU texts. In addition to the full text of the EU Treaty itself, the texts of various directives are included, all in English, French and German. Also, well over 100 decisions of the EC Court of Justice are provided along with the Opinions of the Advocate General in cases where no ECJ decision is available yet, all dealing with income tax issues or directly related thereto.

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