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This title presents the principle of double taxation agreements made between countries. Many of the treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD), which, accompanied by the official commentary and the author's annotations, forms the framework for this work. The text takes into account the two major changes made to the model convention since the 1993 edition and includes nearly 100 new international cases. It explains how to interpret treaty provisions and discusses other topics such as Internet deals, transfer pricing, and European Union law.