Tax Treaty Case Law around the Globe 2023

S. VPreface

Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model Double Taxation Convention (UN Model) often serve as a basis for tax treaty negotiations between different jurisdictions around the world, being a designed tool to facilitate legislative harmonization. At the same time, however, the interpretation of a particular tax treaty provision may still differ from country to country due to various reasons. Therefore, the risk of double or even multiple (non-)taxation is not entirely eliminated which adversely affects the international trade in goods and services and the movement of capital and people. In order to promote a uniform interpretation of tax treaties worldwide and hence reduce the risk of double or multiple (non-)taxation, basic knowledge on how various tax treaty issues are dealt with by different jurisdictions is necessary.

It is widely known that a unified approach to interpreting and applying international tax treaty rules can benefit not only the countries that are parties to a particular tax treaty but also their taxpayers as well as international trade and investment in general. Consequently, this topic is of ongoing co...