Conference Report: History of Double Taxation Conventions, Rusts, 4-7 July 2008

• Autores: Matthias Huber, Daniel P. Rentzsch
• Localización: Intertax, ISSN 0165-2826, Vol. 36, Nº. 11, 2008, págs. 533-541
• Idioma: inglés
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• Resumen

  • The history of double tax conventions is a topic that has not generally gained much scientific attention in the past. But as the current state of the international tax law is also a product of historic developments starting at the latest in the nineteenth century, a look at the past can help to better understand the present und thus help to solve the problems that the international tax lawyer encounters today and in the future.

    To begin this endeavour, international tax law scholars from the Vienna University of Economics and Business Administration and the co–hosting Universities of Bonn, Heidelberg, Mainz and Zurich met together with many scholars and international tax lawyers from around the world to a first conference on the history of double taxation conventions (DTC) from the 4–7 July in Rust, Austria. The conference was friendly supported by the German and the Austrian Branch of the International Fiscal Association.