Quotation Rust, Alexander. 2013. Interpretation of the term “Business Income” under an Income Tax Treaty and Cross-border group consolidation. In: Tax Treaty Case Law around the Globe 2012, Hrsg. Eric C.C.M. Kemmeren et al. S. 93 u 357-101 u 363. Amsterdam, The Netherlands: IBFD.


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Abstract

Tax Treaty Case Law around the Globe 2012 comprises the proceedings of a conference held in Tilburg, the Netherlands on 14-16 June 2012. The 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 thirty-five most important tax treaty cases which were decided during the course of 2011 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 2012 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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Interpretation of the term ¿Business Income¿ under an Income Tax Treaty and Cross-border group consolidation
Title of whole publication Tax Treaty Case Law around the Globe 2012
Editor Eric C.C.M. Kemmeren et al.
Page from 93 u 357
Page to 101 u 363
Location Amsterdam, The Netherlands
Publisher IBFD
Year 2013
URL http://www.ibfd.org/IBFD-Products/Tax-Treaty-Case-Law-around-Globe-2012
ISBN 978-90-8722-1

Associations

People
Rust, Alexander (Details)
Organization
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
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