Encyclopedia of Law and Economics

Living Edition
| Editors: Alain Marciano, Giovanni Battista Ramello

Double Tax Conventions

Living reference work entry
DOI: https://doi.org/10.1007/978-1-4614-7883-6_749-1

Synonyms

Definition

Double tax conventions are international treaties between sovereign states to assign taxing rights between them in order to avoid double taxation. They tend to follow model conventions, the most prominent being the OECD Model Convention. Double tax conventions based on the OECD Model Convention consist of seven chapters. Chapter 1 regulates the scope. Chapter 2 contains the rules of interpretation and the definitions. Chapters 3 and 4 include the rules on the allocation of taxing powers. Chapter 5 provides the two methods for relieving international double taxation. Chapter 6 addresses special provisions and chapter 7 the final provisions. After introducing the concept of international double taxation, this entry defines double tax conventions and argues why countries might wish to sign such a treaty, and why not. The last chapter before the conclusion discusses special issues with double tax conventions, in particular its...

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Copyright information

© Springer Science+Business Media, LLC, part of Springer Nature 2018

Authors and Affiliations

  1. 1.University of SalernoSalernoItaly
  2. 2.IBFDAmsterdamThe Netherlands
  3. 3.UPO University of Eastern PiedmontNovaraItaly
  4. 4.WU Vienna University of EconomicsViennaAustria