Abstract
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 39 most important tax treaty cases which were decided in 2013 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 2014 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.
With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2014 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.
| Original language | English |
|---|---|
| Place of Publication | Wien |
| Publisher | Linde Verlag |
| ISBN (Print) | 978-3-7073-3084-7 |
| Publication status | Published - 2015 |
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505004 Financial law
- 505003 European law
- 505029 International law