{"product_id":"the-un-model-tax-convention-georg-kofler-9789403525792","title":"The UN Model Tax Convention: Recent Developments","description":"\u003cp\u003eThe UN Model Tax Convention: Recent Developments provides 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.\u003c\/p\u003e \u003cp\u003eThis 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.\u003c\/p\u003e \u003cp\u003eWith 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: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003etreatment of income arising from extractives and other natural resources;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etaxation of income from international shipping and international air transport;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etaxation of income from cross-border insurance activities;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe future of taxing income from cross-border services;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etaxation of capital gains on shareholdings;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ecross-border taxation issues involving remote workers;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eFast-Track Instrument; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003egeneral 'subject-to-tax' rule.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThrough 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.\u003c\/p\u003e \u003cp\u003eThe 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.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Georg Kofler\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403525797\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403525792\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 12\/09\/2025\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 352\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.47lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.81d","brand":"Georg Kofler","offers":[{"title":"Hardcover","offer_id":48175910158591,"sku":"9789403525792","price":227.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_577f1856-ebcd-4fbc-b58b-0d0e80615e18.jpg?v=1771336298","url":"https:\/\/www.whiterainbookhouse.com\/products\/the-un-model-tax-convention-georg-kofler-9789403525792","provider":"WR Book House","version":"1.0","type":"link"}