Administrative Co-operation, Administrative cooperation, Double Taxation, ECHR, EU, Exchange of Informaion, International Tax Law, OECD, Rule of law, Tax Treaties, United Kingdom, United States
Tax treaties in time of conflict
It has been 60 years since publication of the OECD 1963 Draft Double Taxation Convention on Income and Capital. That model has provided the core and structure of all subsequent model double tax treaties published by the OECD, the UN and some states. During this period the number of bilateral tax treaties has grown exponentially….