This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the OECD and UN Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments in multilateralism and global tax law. Academics, tax authorities and international tax practitioners, for whom a textbook based on Model Tax Conventions is insufficient, will find this an essential resource. michael lang is Head of the Institute for Austrian and International Tax Law and Academic Director of the LLM program in International Tax Lawat theViennaUniversity of Economics and Business (WU),Austria. pasquale pistone holds the Ad Personam Jean Monnet Chair in European tax law and policy at the Vienna University of Economics and Business (WU), Austria. He is also Associate Professor of Tax Law at the University of Salerno, Italy. josef schuch is a professor of tax law at the Vienna University of Economics and Business (WU), Austria and a partner of Deloitte Austria. claus staringer is a professor of tax law at the Vienna University of Economics and Business (WU), Austria and a principal consultant for the law firm Freshfields Bruckhaus Deringer.