Quotation Lang, Michael, Owens, Jeffrey, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Essers, Peter, Kemmeren, Eric, Smit, Daniel S. , Hrsg. 2013. Tax Treaty Case Law around the Globe. Wien: Linde Verlag.


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Abstract

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-six most important tax treaty cases which were decided in 2012 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the various applications 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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Edited book (editorship)
Language English
Type of published work Book
Title Tax Treaty Case Law around the Globe
Location Wien
Publisher Linde Verlag
Year 2013
URL http://www.lindeverlag.at/titel-1-1/tax_treaty_case_law_around_the_globe_2013-5546/
ISBN 9783707326550

Associations

People
Lang, Michael (Details)
Owens, Jeffrey (Details)
Pistone, Pasquale (Details)
Schuch, Josef (Details)
Staringer, Claus (Details)
Storck, Alfred (Details)
Essers, Peter (Former researcher)
Kemmeren, Eric (Former researcher)
External
Smit, Daniel S. (Fiscal Institute Tilburg of Tilburg University, Netherlands)
Organization
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research Institute for Family Business FI (Details)
Competence Center for Sustainability Transformation and Responsibility WE (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
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