Tax Treaty Case Law around the Globe 2012

Schriftenreihe IStR Band 78

ISBN: 978-3-7073-2291-0

Auflage: 1. Auflage 2013

Herausgeber: Kemmeren Eric, ESSERS Peter, Broe Luc De, Vanistendael Frans, Lang Michael, ... alle anzeigen

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 20.05.2013

Reihe: Schriftenreihe zum Internationalen Steuerrecht


Format: Einband - flex. (Paperback)

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Beschreibung

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty-five most important tax treaty cases which were decided in 2011 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the varying application and interpretation of tax treaties in different regimes. Never before have tax treaty court decisions around the world been presented in such a comprehensive and structured way. With the continuously increasing importance of tax treaties, the proposed book is a valuable resource and a must for all practitioners, multinational businesses, policy makers, tax administrators, judges and academics who are active in tax treaty case law.