Introduction to the Law of Double Taxation Conventions

S. 5Preface

The first edition of this book was published in June 2010. Since then, legislation, case law and academic discussion have developed further.

Accordingly, this book takes these new developments into account: We were able to deal with the new UN Model published in 2011, the latest version of article 7 of the OECD Model published in 2010, the on-going discussions relating to bank secrecy, the question of an effective exchange of information and the beneficial ownership concept.

I would like to thank the entire team of the Institute for Austrian and International Tax Law that has considerably supported me over several months in the course of this project. Especially, research and teaching associates Eline Huisman and Markus Seiler and DIBT (Doctoral Program in International Business Taxation) collegiates Raffaele Petruzzi and Daniel Fuentes Hernández have worked intensively towards the publication of this book. I would like to thank them with all my heart for their excellent commitment and efforts as well as for their numerous critical remarks that have substantially enriched the contents of this book. Moreover, I am grateful to the publishing houses Linde (Vienna) and IBFD (Amste...