Introduction to the Law of Double Taxation

The Problem Of Double Taxation -- State Practice In The Conclusion Of Dtcs -- The Effects Of Dtcs -- The Interpretation Of Double Taxation Conventions -- Treaty Abuse -- The Structure And System Of Dtcs -- Persons Covered -- Taxes Covered -- Allocation Rules -- Methods For Elimination Of Double Taxation -- The Implementation Of Treaty Benefits In Both Contracting States -- The Arm's Length Principle Of Art. 9 Oecd Model -- Mutual Agreement Procedure -- Exchange Of Information -- Assistance In The Collection Of Taxes -- Inheritance Tax Treaties -- Oecd Model Convention With Respect To Taxes On Income And On Capital -- Un Model Double Taxation Convention Between Developed And Developing Countries (2011 Update) -- Oecd Model Convention With Respect To Estate, Inheritance And Gift Taxes. Michael Lang. Includes Bibliographical References (pages 19-22) And Index.