First Published in 1991. The second edition of this book, using the formula adopted by its predecessor, sets out to do three things: first, it is a handy guide to the provisions of 58 tax treaties between 12 major trading nations; second, by comparing other treaties made by the countries concerned it helps to interpret the meaning of particular provisions; third, it may give the same help for treaties outside our list where, as often happens, the same or similar wording is used.
