Description
This is the second edition of a tax reference which brings together information on the provisions of 58 tax treaties between 12 major trading nations – Australia, Brazil, Canada, France, Germany, Italy, Japan, the Netherlands, Spain, Switzerland, UK and USA. The guide for revenue officials and tax advisors examines the background of double tax agreements and how they are brought into force. Further sections deal with matters including equipment leasing, the problem of treaty overrides and taxation of sportsmen and entertainers, and transfer pricing. Article by article, the book reproduces the text of the the OECD Model and provides a short additional commentary. This is followed by an analysis of each countries treaties with each of the other countries dealt with in the book, including details of where they deviate from the OECD model. “Tax Treaty Networks” also provides help in interpreting special wording used in other treaties by any of the 12 treaty partners – which should also be useful in interpreting the wording of treaties made by countries outside the present scope of the book.
