Special features of the UN Model Convention

Sinopse

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.