Why this book?
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 37 most important tax treaty cases which were decided in 2015 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 2016 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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This book is part of the Tax Treaty Case Law around the Globe Series
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Editor(s)
- Eric C.C.M. Kemmeren, 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.
- Daniël S. Smit, professor at Fiscal Institute Tilburg of Tilburg University, the Netherlands.
- Peter Essers, professor of tax law at the Fiscal Institute Tilburg of Tilburg University, the Netherlands, and member of the board of the European Tax College.
- Michael Lang, professor and head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
- Jeffrey Owens, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and head of the Global Tax Policy Center at the Institute for Austrian and International Tax Law, WU.
- Pasquale Pistone, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business), associate professor at the University of Salerno, Italy, and Academic Chairman of IBFD.
- Alexander Rust, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
Contributor(s)
Michael Beusch, Yariv Brauner, Luc De Broe, Graeme Cooper, Dániel Deák, David G. Duff, Craig Elliffe, Søren Friis Hansen, Werner Haslehner, Alejandro García Heredia, Daniel Gutmann, Eric C.C.M Kemmeren, Michael Lang, Guglielmo Maisto, Danuše Nerudová, João Félix Pinto Nogueira, Alexander Rust, D.P. Sengupta, Daniel Smit, Karolina Tetlak, Axel A. Verstraeten, Alvaro Villegas Aldazosa, Craig West.