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Tax Treaties and Domestic Law
This book provides an in-depth analysis of the relationships between tax treaties and domestic law. It begins with an analysis of the topic from a constitutional and an international point of view, with a particular emphasis on the provisions laid down by Articles 26 and 27 of the Vienna Convention on the Law of Treaties.
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- Title:
Tax Treaties and Domestic Law
- Subtitle:
EC and International Tax Law Series – Volume 2
- Editor(s):
Guglielmo Maisto
- Date of publication:
March 2006
- ISBN:
978-90-7607-892-2
- Type of publication:
Book
- Number of pages:
416
- Terms:
Price includes delivery. View purchase information
- Price:
- € 95 / $ 115 (VAT excl.)
- tab_1
- Title:
Tax Treaties and Domestic Law
- Subtitle:
EC and International Tax Law Series – Volume 2
- Editor(s):
Guglielmo Maisto
- Date of publication:
March 2006
- ISBN:
978-90-7607-892-2
- Type of publication:
Online book
- Number of pages:
416
- Access:
Up to five users. View purchase information
- Price:
- € 95 / $ 115 (VAT excl.)
- Tax Treaties and Domestic Law
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Why this book?
Special reports focus on tax treaty issues. In this context, specific problems raised by tax treaties are considered, such as treaty overrides and anti-abuse measures. The interaction between treaty provisions and domestic laws is taken into consideration.
Individual country surveys show how the issues raised by the relationships between tax treaties and domestic law are resolved by tax administrations and courts in selected European and non-European countries.
A specific chapter is devoted to an analysis of how the relationships between tax treaties and domestic law can be improved in the fields of treaty override, treaty residence and anti-abuse measures.Downloads
This book is part of the EC and International Tax Law Series
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Downloads
Main contents
- Part One: Relationships between tax treaties and domestic law
- Part Two: Real and apparent unresolved conflicts between treaties and domestic law
- Part Three: Specific issues
- Part Four: Country surveys: Austria; France; Germany; Italy; Netherlands; United Kingdom;
- United States
- Part Five: Round table: How can the relationships tax treaties and domestic law be improved?
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