Materials on International, TP and EU Tax Law

This publication (in three volumes) aims at providing students of International, Transfer Pricing and EU tax law and those who practice in these areas of law, with the most important basic texts.

Volume A  –  International Tax Law
18th edition – April 2020

Volume A focuses on international tax law materials. On the basis of the 2017 version of the OECD Model Convention comparisons are included with the 1963 OECD Draft Convention, the 2017 UN Model and the 2016 US Model. The OECD Model itself, the introduction to this Model and the OECD Commentary are presented in a way in which the successive changes, additions and deletions that were made to the 1977 text in 1992, 1994, 1995, 1997, 2000, 2003, 2005, 2008, 2010, 2014 and 2017 can be readily identified. 

This new edition comprises also a fully edited version of the 2017 UN Model along with the much expanded 2017 Commentary on this Model, highlighting not only the comprehensive changes and additions made to the earlier versions of the UN Commentary but also marking the extensive inclusions of sections from the OECD Commentary.

Further, the most important documents that were published by the OECD in connection with the OECD/G20 project on ‘Tax Challenges Arising from the Digitalisation of the Economy’ are included. In addition, various other OECD BEPS discussion drafts have been inserted, along with a series of OECD reports: the 2017 text of the Transfer Pricing Guidelines, the 1999 Partnership Report and the 2010 Report on the attribution of profits to PEs. The book also includes brief surveys of the tax systems of 30 countries. 

To view the complete Table of Contents, click on Volume A

Volume B  –  Transfer Pricing
18th edition – October 2018

This Volume includes the most relevant texts with regard to transfer pricing – an area of continuously growing interest. In addition to a comprehensive series of OECD documents (including, of course, the 2017 version of the Transfer Pricing Guidelines), this volume also covers the UN Practical Manual on Transfer Pricing for Developing Countries (2003), various EU documents (including reports of the Joint Transfer Pricing Forum) and the US Regulations on Sec. 482.

To view the complete Table of Contents, click on Volume B

Volume C  –  EU Tax Law
18th edition – October 2018

Volume C is now divided into two parts. Volume C.1 in the first place contains the full text of the Treaty on the Functioning of the European Union itself and the updated texts of the various Directives (many of them in English, French and German). Next, it includes the texts of the decisions of the EU Court of Justice that were issued in the period July 2016 – April 2018, all dealing with income tax issues or directly related thereto. They are reproduced along with the Opinions of the Advocate General in cases where no ECJ decision was available yet. Volume C.2 comprises all ECJ direct tax decisions of the preceding period (January 1986 – July 2014).

To view the complete Table of Contents, click on Volume C.1

To view the complete Table of Contents, click on Volume C.2