The Law of Double Taxation Conventions Cross-border activities or transactions may trigger
tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting
from these situations States have entered into numerous double taxation conventions which
provide for rules that allocate the taxing rights between the contracting states. This
handbook aims at providing an introduction to the law of double taxation conventions. It is
designed for students - irrespective of their national background but the author believes that
it will also be of great help for tax experts who wish to know more about double taxation
conventions as well as for international law experts who wish to understand more about tax
law. The handbook does not consider one jurisdiction in particular but rather takes examples
from a wide range of different countries and their jurisdictions. It includes an overview of
the problem of double taxation the state practice in the conclusion of double tax conventions
and their effects the interpretation of double taxation conventions and treaty abuse.
Furthermore this updated handbook takes new developments into account occurred since the last
edition of the book from 2013 in particular also the changes through OECD's BEPS project and
the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax
Conventions on Income and on Capital and the UN Model Double Taxation Convention between
Developed and Developing Countries both published in 2017 as well as the latest version of
the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
