Tax Treaty Case Law around the Globe 2017
| Autor: | Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred |
|---|---|
| EAN: | 9783709409107 |
| eBook Format: | |
| Sprache: | Deutsch |
| Produktart: | eBook |
| Veröffentlichungsdatum: | 20.02.2018 |
| Untertitel: | Schriftenreihe IStR Band 108 |
| Kategorie: | |
| Schlagworte: | Doppelbesteuerung Doppelbesteuerungabkommen EuGH Steuerrecht double tax conventions international |
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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 2016. 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, the proposed book is a valuable reference tool for all tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics who are active in tax treaty case law.
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