Dhruv Sanghavi creates new feature for the History of Tax Treaties Database

The history of tax treaties is a useful resource for the interpretation of the OECD Model Tax Convention on Income and Capital, and tax treaties based on the OECD Model. The History of Tax Treaties Database ( www.taxtreatieshistory.org ), which is a joint project of the OECD, Institute for Austrian and International Tax Law Vienna (WU), IBFD, Universit√† Cattolica del Sacro Cuore, IFA Canadian Branch, Canadian Tax Foundation and University of Sydney, Sydney Law School, serves as a bank of over 1000 historical documents relating to the OECD Model. Given the mass of these documents, it was felt necessary to systematise these documents in an article-by-article overview, so that researchers would be able to source historical documents relevant to the particular tax treaty article, which they are interested in researching. A new feature has been added to the Database to provide such an Article-by-Article Overview

The overview also provides the following information in an article-by-article manner:

  • date;
  • document code;
  • source institution;
  • relevant member countries (that worked on the document);
  • original language of the document;
  • relevant paragraph and page numbers of the document;
  • a brief summary.

The new feature was created by Dhruv Sanghavi of Maastricht University, and was assisted by his LLM students, Alessandro Lazzaro and Jaime Fiscal.

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