The work "DBA" offers a comprehensive and systematic analysis of double taxation in cross-border situations. It is aimed at both internationally active companies and cross-border commuters, addressing the relevant aspects of the OECD Model Convention. The 3rd edition of the guide explains the articles of the current agreement and provides practical solutions for frequently encountered questions. Additionally, it details the differences between German double taxation agreements and the OECD Model Convention with the major industrial nations. The appendices contain important legal documents that are essential for understanding the subject matter.