European Union; Tax Treaties of the Central and Eastern European Countries

After 1989-90 major political and economic changes took place in the Central and Eastern European countries. This publication provides the first comprehensive analysis of the tax treaty policies of Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia along with the trends over time. Further, this book goes into detail on the bilateral tax treaty provisions of these countries and in particular the deviations from the OECD Model and offers a perspective on developments that can be expected in the tax treaty area. Practitioners will find a lot of detailed information on the tax treaties of these countries.