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Regular version of the site

Book chapter

Tax Treaties Between Belt and Road Countries

P. 197-258.
Meyer-Nandi S., Orzechowski D., Tyutyuryukov Vladimir.

This chapter follows the structure of the OECD (2014) and UN Model Tax Conventions (2011) and compares the respective provision of these Models and the above-mentioned tax treaties. Although covering the vast majority of Belt and Road countries, the authors recognize that there are differences in the scope of Belt and Road countries and, accordingly, some countries might be missing. Thus, the authors’ selection constitutes a representative portion. At a future stage, the authors will perform a similar analysis of the remaining treaties between key Belt and Road countries.

In book

Tax Treaties Between Belt and Road Countries
Alphen aan den Rijn: Kluwer Law International, 2019.