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Eric Kemmeren; Peter ESSERS; Daniel Smit; Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Alfred Storck

Tax Treaty Case Law around the Globe 2018

Schriftenreihe IStR Band 112

108,00 EUR inkl. MwSt.
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ISBN: 978-3-7073-4022-8
Reihe: Schriftenreihe zum Internationalen Steuerrecht
Verlag: Linde Verlag Ges.m.b.H.
Format: Flexibler Einband
478 Seiten; 22.5 cm x 15.5 cm, 1. Auflage, 2019
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Hauptbeschreibung



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 35 most important tax treaty cases which were decided around the world in 2017. 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 2018 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.




Kurztext / Annotation


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 35 most important tax treaty cases which were decided in 2017 around the world.