Tax Treaty Case Law around the Globe 2019

Schriftenreihe IStR Band 121

ISBN: 978-3-7073-4255-0

Auflage: 1. Auflage 2020

Herausgeber: Lang Michael, Rust Alexander, Owens Jeffrey, Pistone Pasquale, Schuch Josef, ... alle anzeigen

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 24.07.20202020-07-24

Reihe: Schriftenreihe zum Internationalen Steuerrecht


Format: Einband - flex. (Paperback)

Seitenanzahl: 440

/Steuern/Steuerrecht allgemein /Recht/Internationales Recht und Europarecht /Steuern/Internationales Steuerrecht
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Beschreibung

A Global Overview of International Tax Disputes on DTC


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 forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.


With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.