Description
| This course provides a comprehensive analysis of the OECD Model Tax Convention, a key international instrument that serves as a basis for bilateral tax treaties between countries.
Throughout this course, we will understand the aims and objectives of such agreements and the developments of the Model Convention. We will analyse the structure and the contents of the model, by analysing the articles. We will also refer to the Commentaries and understand their role in the interpretation and analysis of the tax treaties. |
Karl Carabott
