Tax Treaties After the BEPS Project
Tax Treaties After the BEPS Project
This volume of essays, on the fundamental design and the subtle particulars of the tax treaty universe, was conceived by the colleagues of Jacques Sasseville to honour him upon his retirement, in 2017, as head of the Tax Treaty Unit of the Organisation for Economic Co-operation and Development (OECD). The essays, written by leading international tax scholars from around the world, cover diverse facets of the international tax law while emphasizing areas, such as the OECD model convention and commentary, to which Jacques Sasseville made a profound and lasting contribution during his 25 years at the OECD.
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