Quotation Lang, Michael, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2015. The OECD Model Convention and its Update 2014. Wien: Linde Verlag.




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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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Edited book (editorship)
Language English
Type of published work Book
Title The OECD Model Convention and its Update 2014
Location Wien
Publisher Linde Verlag
Year 2015
ISBN 978-3-7073-3088-5


Lang, Michael (Details)
Pistone, Pasquale (Details)
Rust, Alexander (Details)
Schuch, Josef (Details)
Staringer, Claus (Details)
Storck, Alfred (Details)
Institute for Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research Institute for Family Business FI (Details)
Competence Center for Sustainability Transformation and Responsibility WE (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
5240 European law (Details)
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