Customer Reviews

Klaus Vogel on Double Taxation Conventions

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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

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.