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Klaus Vogel on Double Taxation Conventions, Third Edition [Hardcover]

Klaus Vogel
5.0 out of 5 stars  See all reviews (2 customer reviews)

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Book Description

November 1, 1997 9041108920 978-9041108920 1
Full Title: Klaus Vogel on Double Taxation Conventions, Third Edition,
A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice

Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers.

An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators' views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: the wording of the article and that of the respective articles of the UN and US Models, the official Commentary by OECD, and an extensive discussion by the authors of the legal problems involved.

In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences.

The first two editions have been used by lawyers, tax advisers, and scholars all over the world. Courts in Canada, Germany, South Africa, and the Netherlands have cited them as authority. This revised edition includes the most recent OECD Model revisions and all recent case law and relevant literature. The authors have rethought many of the problems discussed, further improved their argument, and amended their views where they have been convinced by opponents.


Product Details

  • Hardcover: 1728 pages
  • Publisher: Kluwer Law International; 1 edition (November 1, 1997)
  • Language: English
  • ISBN-10: 9041108920
  • ISBN-13: 978-9041108920
  • Product Dimensions: 3 x 7 x 10 inches
  • Shipping Weight: 5.4 pounds (View shipping rates and policies)
  • Average Customer Review: 5.0 out of 5 stars  See all reviews (2 customer reviews)
  • Amazon Best Sellers Rank: #2,601,278 in Books (See Top 100 in Books)

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Most Helpful Customer Reviews
2 of 2 people found the following review helpful
5.0 out of 5 stars The definitive reference! February 10, 2006
This is, of course, the definitive reference on DTCs. I have had my own personal copy for some time now and call it my 'blue book'. (No mystery there, that is the colour of the dust jacket! :). As the previous reviewer wrote, it has been with me for quite some time & I hope it (or a newer edition) will remain with me for a long time to come.

This is one work which should be within an arm's length (!) of a lot of us who are involved in DTCs, but it is a sad fact that there are many offices of many firms that do not have a single copy of this book (or, for that matter, any equivalent commentary)...

Very highly recommended! I turn to it again and again, just to see whether the 'blue book' can cast any light on the new questions which an issue raises or the new twists in an otherwise familiar problem.

It is beginning to show its age somewhat. The latest English edition was published almost 10 years ago (in 1997). There have been some changes in the commentary since then, and it would be nice to have a new edition which casts some light on, for example, the notorious example of the painter! But until that new edition comes (and I hope it will be published soon) this blue edition should remain firmly next to one's desk!

I read in the acknowledgments that the original translation from the German was made possible by a grant from Dresdner Bank AG. Thank you to Dresdner Bank & Dr. Paul Franken for making this work available to a much wider audience.
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4 of 5 people found the following review helpful
5.0 out of 5 stars Finally a good book about this issue May 7, 1999
By A Customer
I am doing a doctoral thesis about national(Spanish)and international tax law. In this book I have read the best commentary about interpretation and the "qualification problem", at the Introduction and at the Commentary to the Art. 3(2)of the OECD MC. I agree entirely with the author's point of view. The exposition about the general concepts in double taxation conventions is really understandable. The literature, decisions and law (acts...) cited is amazing. I have spent a lot of time reading this book. It has more than 1600 pages! But I am completely satisfied. At this moment I have the book on my right and I'll have it for many time
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