Quotation Kemmeren, Eric, Smit, Daniel, Essers, Peter, Lang, Michael, Owens, Jeffrey, Pistone, Pasquale, Rust, Alexander, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2014. Tax Treaty Case Law around the Globe 2014. Wien: Linde Verlag.


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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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Edited book (editorship)
Language English
Type of published work Book
Title Tax Treaty Case Law around the Globe 2014
Location Wien
Publisher Linde Verlag
Year 2014
ISBN 978-3-7073-3084-7

Associations

People
Lang, Michael (Details)
Owens, Jeffrey (Details)
Pistone, Pasquale (Details)
Rust, Alexander (Details)
Schuch, Josef (Details)
Staringer, Claus (Details)
Storck, Alfred (Details)
External
Essers, Peter
Kemmeren, Eric
Smit, Daniel
Organization
Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research Institute for Family Business FI (Details)
Competence Center for Sustainability Transformation and Responsibility WE (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
5235 International law (Details)
5240 European law (Details)
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