The Impact of the OECD and UN Model Conventions on Bilate...
Lang, Michael (Wirtschaftsuniversitat Wien, Austria) / Pistone, Pasquale (Wirtschaftsuniversitat Wien, Austria) / Schuch, Josef (Wirtschaftsuniversitat Wien, Austria) / Staringer, Claus (Wirtschaftsuniversitat Wien, Austria) Explains what bilateral tax treaties are and what they share with the UN and OECD Model Conventions.