Kofler / Lang / Rust Tax Treaty Case Law around the Globe 2021

Series on International Tax Law, Volume 130
1. Auflage 2022
ISBN: 978-3-7094-1233-6
Verlag: Linde Verlag Ges.m.b.H.
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, Band 130, 332 Seiten

Reihe: Schriftenreihe zum Internationalen Steuerrecht

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 thirty most important tax treaty cases that were decided around the world in 2020. 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 2021” 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.

Autoren/Hrsg.

Kofler, Georg

Lang, Michael

Rust, Alexander

Owens, Jeffrey

Pistone, Pasquale

Schuch, Josef

Spies, Karoline

Staringer, Claus

Storck, Alfred

Essers, Peter

Kemmeren, Eric

Öner, Cihat

Smit, Daniel