E-Book, Englisch, Band 126, 402 Seiten
Kemmeren / Essers / Smit Tax Treaty Case Law around the Globe 2020
1. Auflage 2021
ISBN: 978-3-7094-1191-9
Verlag: Linde Verlag Ges.m.b.H.
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
Series on International Tax Law, Volume 126
E-Book, Englisch, Band 126, 402 Seiten
Reihe: Schriftenreihe zum Internationalen Steuerrecht
ISBN: 978-3-7094-1191-9
Verlag: Linde Verlag Ges.m.b.H.
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
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.