The UN Mo9789403525792del Tax Convention – Recent Developments - Hardcover

Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky

Hardcover

ISBN 10: 9403525797 ISBN 13: 9789403525792

Publisher: Wolters Kluwer, 2025

Synopsis

About this book: The UN Model Tax Convention: Recent developments is a book providing an in-depth analysis of the United Nations Model Double Taxation Convention, a key instrument in international tax law. Designed as a counterpart to the OECD Model, the UN Model responds to the specific concerns of developing countries, aiming to ensure a more equitable allocation of taxing rights between source and residence jurisdictions. This book examines how the UN Model continues to evolve in response to the changing global tax environment. It explores recent amendments and emerging trends that reflect broader economic transformations, including the rise of the digital economy, the globalization of trade and investment, and increasing calls for tax fairness. Special attention is given to the Model’s emphasis on source-based taxation that is critical in supporting the fiscal sovereignty of developing nations. What’s in this book: With contributions from leading academics and practitioners offering both theoretical and practical perspectives, this edited volume provides clear and accessible guidance on such taxation issues and topics as the following: treatment of income arising from extractives and other natural resources; taxation of income from international shipping and international air transport; taxation of income from cross-border insurance activities; the future of taxing income from cross-border services; taxation of capital gains on shareholdings; cross-border taxation issues involving remote workers; Fast-Track Instrument; and general ‘subject-to-tax’ rule. The chapters are revised and expanded versions of the contributors’ works presented at the 32nd Viennese Symposium on International Tax Law held on 6 June 2025 at WU Vienna University of Economics and Business. Each chapter offers an in-depth analysis of a particular topic referencing the most recent scientific research. How this will help you: Through critical analyses and comparative perspectives, this book offers insights into the UN Model’s role in shaping a more balanced and inclusive international tax order. It addresses both the technical and policy dimensions of recent changes, making it an essential resource for tax policymakers, legal practitioners, academics, and international organizations engaged in treaty making and global tax governance.

About this title

About the Authors

Prof. DDr Georg Kofler is a Professor of International Tax Law at the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business). He also serves, inter alia, as the Chairman of the CFE ECJ Task Force.

Prof. Dr DDr h.c. Michael Lang is Head of the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). He is also the academic Director of the LLM Program in International Tax Law and the Doctoral Program in International Business Taxation (DIBT) at WU.

Prof. Dr Dr h.c. Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European Tax Law and Policy at the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business). He is also the Academic Chair of IBFD, Amsterdam, and Full Professor of Tax Law at the University of Salerno. Furthermore, he is professor honoris causa at the Ural State Law University, Russia, at the University of Cape Town, South Africa, and doctor honoris causa at the University of Örebro, Sweden.

Prof. Dr Alexander Rust has been a Professor of International Tax Law at the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) since 2014. Before joining the Institute, he held the position of Acting Assistant Professor in the International Tax Program at New York University and the positions of Professor of Tax Law and Director of the Master’s Program in European and International Tax Law at the University of Luxembourg.

Prof. Dr Josef Schuch has been a Professor of International Tax Law at the Institute for Austrian and International Tax Law since 2002. He is a Tax Advisor and partner of Deloitte Österreich.

Edition details

• Publisher: Wolters Kluwer
• Publication date: 2025
• Language: English
• ISBN 10: 9403525797
• ISBN 13: 9789403525792
• Binding: Hardcover
• Number of pages: 352