Author Description

This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1982 and 2017; The list of taxes according to article 2(3) of the OECD Model Conventions 1982 and 2017; Identical or substantially similar taxes according to article 2(4) of the OECD Model Conventions 1982 and 2017; Digital taxes and article 2 of the OECD Model Conventions 1982 and 2017; Double protection under article 2 of the OECD Model Conventions 1982 and 2017; Tax treaty application beyond the scope of article 2 of the OECD Model Conventions 1982 and 2017 (non-discrimination, mutual agreement and mutual assistance).