Recent tax treaty developments around the globe

Global Developments in Tax Treaty In September 1999 the first part-time and full-time students started to study in the LLM program in International Tax Law at the WU in Vienna. The Institute for Austrian and International Tax Law at the WU and the Akademie der Wirtschaftstreuhänder joined forces and developed a highly specialized full-time and part-time academic program. In the meantime this „family“ consists of more than 400 alumni and students who are now living in 44 countries on 5 continents. They have gained enormous expertise and have accumulated much knowledge. On the occasion of our tenth anniversary of the program they describe recent developments in the tax treaty practice of their countries. This book is the result of these efforts.