Special features of the UN Model Convention

Special features of the UN Model Convention

by Viktoria Wöhrer, Anna Binder

Book 117 of Schriftenreihe zum internationalen Steuerrecht -- Band

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About
This volume comprises the Master's theses of the 2018-2019 class of the postgraduate LL M programme "International Tax Law" at WU (Vienna University of Economics and Business). The authors and editors focus and explore in detail the unique features of the UN Model Convention. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS Project on the UN Model.

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