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Canadian Branch, Canadian Tax Foundation and University of Sydney, Sydney Law School, serves as a bank of over 1000 historical documents relating to the OECD Model.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to systematise these documents in an article-by-article overview, so that researchers would be able to source historical documents relevant to the particular tax treaty article, which they are interested in researching.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