In this article we will discuss about the Vienna Convention on the Law of Treaties (VCLT). (i) Background: The rules under the Vienna Convention on the Law of Treaties (VCLT) apply to all international treaties, including tax treaties. The Vienna Convention on the Law of Treaties (VCLT) was adopted on May 22, 1969 and entered into force on January 27, [...]
In this article we will discuss about the model tax conventions:- 1. Historical Background of Model Tax Conventions 2. How do Model Tax Treaties Work 3. Relief against Juridical Double Taxation 4. Benefits of the Model Tax Treaties - Some Examples 5. OECD and UN Model Conventions – Comments. Contents: Historical Background of Model Tax Conventions How do Model Tax [...]
In this article we will discuss about the treaty of European union. Introduction to Treaty of European Union: Several European countries established a common market under the Treaty of Rome (effective from 1958). This European Economic Community was eventually superseded by the Treaty of European Union (also called the Treaty of Maastricht or EC Treaty), which entered into force in [...]