The UN model convention and its relevance for the global tax treaty network

The relevance of the commentaries on the OECD and UN models for the interpretation of the UN model /David Orzechowski --Business profits, permanent establishments and associated enterprises /Raffaele Petruzzi and Viktoria Wöhrer --Independent and dependent personal services /Benjamin Walker and Alexander Rust --International traffic /Claus Staringer and Matthias Mayer --Passive income /Anna Binder and Selina Siller --Capital gains /Peter Bräumann and Michael Tumpel --Directors' fees and renumeration of top-level managerial officials /Patrick Orlet and Josef Schuch --Pensions, students and other income /Eline Huisman and Nadine Oberbauer --Elimination of double taxation /Rita Julien --Dispute resolution /Laura Turcan --Exchange of information and mutual assistance in the collection of taxes /Pasquale Pistone and Pedro Guilherme Lindenberg Schoueri.