Tax Treaty Case Law around the Globe 2016

Schriftenreihe IStR Band 102

ISBN: 978-3-7073-3634-4

Auflage: 1. Auflage 2017

Herausgeber: Smit Daniel, ESSERS Peter, Lang Michael, Pistone Pasquale, Schuch Josef, ... alle anzeigen

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 05.01.2017

Reihe: Schriftenreihe zum Internationalen Steuerrecht


Format: Einband - flex. (Paperback)

Seitenanzahl: 456

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Beschreibung

A Global Overview of International Tax Disputes on DTC This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases which were decided in 2015 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2016 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.