Thomas Ecker

Gernot Ressler

This book provides an historical in-depth analysis for each provision in the OECD MC. It offers a refurbished presentation of the history and internal processes of the international organizations involved in the tax treaty models' development. This historical analysis helps the reader understand the design and content of certain provisions, as well as their role in the system as a whole. As such, the value of an historical analysis goes far beyond mere understanding of the past: it also provides tools for interpretation. By using those tools, one can solve numerous current interpretation issues and gain new insights for future improvements of the OECD MC.

The Relevance of the OECD Documents for the Interpretation of Tax Treaties

History of Tax Treaties

Daniel Müller

Joachim Fuchsberger

Werner Jacobs

Otto Bolesch

Bernd Herzsprung

Wolfgang Jarczyk

Diana Körner

Heinz Reincke

Annemarie Wernicke

DAS FLIEGENDE KLASSENZIMMER

Thomas Ecker

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