Overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on the issues raised by tax treaty interpretation
DescriptionContentsResourcesCoursesAbout the Authors This two-volume set offers an in-depth analysis...
We offer the first attempt at empirically testing the level of transnational consensus on the legal ...
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, ...
Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties...
An examination of linguistic issues arising in bilateral income tax conventions covering tax treaty ...
This book provides a unique and comprehensive global overview of international tax disputes on doubl...
The direct tax law of Member States of the European Union is influenced by a vast body of judgments ...
The aim of this contribution is to discuss the approach of the Spanish Courts to the tax treaty law....
Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model D...
Double taxation treaties play a vital part in the international relations between states regarding t...
The structure of the law in action of Italy for solving tax treaty interpretation disputes exhibits ...
In this paper, I provide an overview of the interaction between U.S. domestic law and tax treaties. ...
Although tax treaties may look similar because they are usually based on model tax conventions, clea...
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and be...
This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, a...
DescriptionContentsResourcesCoursesAbout the Authors This two-volume set offers an in-depth analysis...
We offer the first attempt at empirically testing the level of transnational consensus on the legal ...
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, ...
Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties...
An examination of linguistic issues arising in bilateral income tax conventions covering tax treaty ...
This book provides a unique and comprehensive global overview of international tax disputes on doubl...
The direct tax law of Member States of the European Union is influenced by a vast body of judgments ...
The aim of this contribution is to discuss the approach of the Spanish Courts to the tax treaty law....
Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model D...
Double taxation treaties play a vital part in the international relations between states regarding t...
The structure of the law in action of Italy for solving tax treaty interpretation disputes exhibits ...
In this paper, I provide an overview of the interaction between U.S. domestic law and tax treaties. ...
Although tax treaties may look similar because they are usually based on model tax conventions, clea...
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and be...
This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, a...
DescriptionContentsResourcesCoursesAbout the Authors This two-volume set offers an in-depth analysis...
We offer the first attempt at empirically testing the level of transnational consensus on the legal ...
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, ...