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Courts and Tax Treaty Law
This book provides a detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases, the different approaches of judiciaries of common law and civil law countries, and proposes solutions to resolve judicial errors in the context of international tax law.
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- Title:
Courts and Tax Treaty Law
- Subtitle:
EC and International Tax Law Series – Volume 3
- Editor(s):
Guglielmo Maisto
- Date of publication:
June 2007
- ISBN:
978-90-8722-013-6
- Type of publication:
Book
- Number of pages:
432
- Terms:
Price includes delivery. View purchase information
- Price:
- € 95 / $ 125 (VAT excl.)
- tab_1
- Title:
Courts and Tax Treaty Law
- Subtitle:
EC and International Tax Law Series – Volume 3
- Editor(s):
Guglielmo Maisto
- Date of publication:
June 2007
- ISBN:
978-90-8722-013-6
- Type of publication:
Online book
- Number of pages:
432
- Access:
Up to five users. View purchase information
- Price:
- € 95 / $ 125 (VAT excl.)
- Courts and Tax Treaty Law
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Why this book?
This book includes an 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.Downloads
This book is part of the EC and International Tax Law Series
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Main Contents
- Part One: Courts Applying Tax and Non-Tax Treaties
- Part Two: Courts Applying EU Law with respect to Tax Treaties
- Part Three: Relevance of Foreign Court Decisions in the Interpretation of Tax Treaties
- Part Four: Country Surveys: Austria; France; Germany; Italy; Netherlands; Spain
- Part Five: Selected Issues: Handling Of Judicial Override Rules Of Procedure And Tax Treaties
- Part Six: Conclusions: A Proposal for the Future
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