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Tax Treaty Case Law around the Globe 2020

Series on International Tax Law, Volume 126

Kemmeren, Eric / Essers, Peter / Smit, Daniel / Öner, Cihat / Lang, Michael / Owens, Jeffrey / Pisto
Erschienen am 15.07.2021
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Bibliografische Daten
ISBN/EAN: 9783707344424
Sprache: Englisch
Umfang: 402
Format (T/L/B): 2.0 x 22.0 x 15.0 cm
Auflage: 1. Auflage 2021

Beschreibung

A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 32 most important tax treaty cases that were decided around the world in 2019. 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 2020" is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Autorenportrait

professor of international tax law and international taxation at and chairman of the Tax Economics Department of the Fiscal Institute Tilburg of Tilburg University, the Netherlands and member of the board of the European Tax College.

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