publication . Thesis . 2010

The Substantive Scope of Double Tax Treaties - a Study of Article 2 of the OECD Model Conventions

Brandstetter, Patricia;
Open Access English
  • Published: 01 Jan 2010
  • Country: Austria
Abstract
Tax treaty protection from international double taxation only goes as far as the treaty's substantive scope. Nations worldwide have adopted the text of Article 2 of the OECD Model Double Taxation Conventions (headed Taxes covered) in concluding bilateral treaties to prevent double taxation in the area of taxes on income and capital and taxes on estates, inheritances, and on gifts. The wording and structure of Article 2 give rise to a host of ambiguities, creating uncertainty for taxpayers regarding the taxes that come within treaty scope. A research strategy that draws on historic materials documenting the development of Article 2 throughout the League of Nation...
Subjects
free text keywords: RVK PP 6845, International Tax / OECD / OEEC / OSZE / Double Taxation / Substantive scope / Article 2

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