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Tax Treaty Case Law around the Globe 2023 - Series on International Tax Law, Volume 140
Georg Kofler, Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky, Peter Essers, Eric Kemmeren, Cihat Öner, Daniel Smit
Verlag Linde Verlag Wien Gesellschaft m.b.H., 2024
ISBN 9783709413401 , 360 Seiten
Format PDF
Kopierschutz DRM
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Tax Treaty Case Law around the Globe 2023 - Series on International Tax Law, Volume 140
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 29 most important tax treaty cases that were decided around the world in 2022. 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 2023 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.
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