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Changes and effects on international tax planning

The 2014 Update of the OECD Model Convention in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context to emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assess their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project. It incorporates the perspective of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.

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Univ.-Prof. Dr. Dr. h.c. Michael Lang, Vorstand des Instituts für Österreichisches und Internationales Steuerrecht der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Schriftleiter der Fachzeitschrift Steuer und Wirtschaft International (SWI) , Präsident der International Fiscal Association (IFA) Österreich, Chairman des Academic Committee (AC) der European Association of Tax Law Professors (EATLP); vormals Partner bei Deloitte (bis 2004).

Prof. Dr. Pasquale Pistone, a.o. Professor für Steuerrecht an der Universität von Salerno und EURYI-ESF Professor an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht.

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