Tax treaty laws under scrutiny for international income taxation allocation issues.
Tax treaties aim to prevent double taxation by deciding which country can tax income earned by residents of another country. The rules for this are set by the OECD Model Tax Treaty and similar agreements. However, these rules are causing problems for courts and tax professionals due to their complexity and outdated nature. In a globalized world, these issues are becoming more important. The book analyzes these rules, their justification, and suggests changes and alternatives to improve them.