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, Università 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IFA Canadian Branch, Canadian Tax Foundation and University of Sydney, Sydney Law School, serves as a bank of over 1000 historical documents relating to the OECD Model.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necessary to systematise these documents in an article-by-article overview, so that researchers would be able to source historical documents relevant to the particular tax treaty article, which they are interested in researching.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.

Also read

  • Reusing waste as a source for new materials appears to be an effective way to reduce the use of fossil-based sources in the production of materials such as plastic. However, how do you do this on a large industrial scale? In late November, Maastricht University and its partners TNO and Brightlands...

  • The Sexual Safety Programme has made the online version of the "Are you okay?" lecture available to all Maastricht University (UM) students. It aims to promote sexual safety and sexual well-being.

  • Nine out of ten miscarriages happen in the first three months of pregnancy. Researchers at Maastricht University Medical Center have found that in 70% of these cases, the embryo has a genetic abnormality.

More news