Tax Treaty Case Law

The Tax Treaty Case Law database is a compendium of judicial decisions on the interpretation and application of treaties for the avoidance of double taxation, drawn from national courts worldwide with full texts of the judgments as well as editorial summaries.

The IBFD acknowledges the assistance and support of the late Prof. Dr. K. Vogel in the development of this database.

General Editor
Prof. W.F.G. Wijnen
Contributors

Editors

Prof.H.M.M.Bierlaagh, chief tax lawyer IBFD
J.G.Rienstra, principal research associate IBFD
K.A.Lancaster, principal research associate IBFD

Internal authors and contributors
Dr.R.Betten, principal research associate IBFD
W.M.M.van den Brink-van Agtmaal, principal research associate IBFD
C. Cusack, senior research associate IBFD
A.H.J.M.van Dijck, principal research associate IBFD
Prof. J.de Goede, director research and development IBFD
L.J.Kesti, principal research associate IBFD
L.F.Kosters, principal research associate IBFD
S.Kotanidis, research associate IBFD
W.J.Oepen, research associate IBFD
Dr.R.H.M.J.Offermanns, senior research associate IBFD
A. Rowland, research associate IBFD
R.Russo, research associate IBFD

Acknowledgements
We gratefully acknowledge the advice and counsel of the following experts who have given their valuable support in setting up this database:


Dr.J.F.Avery Jones, CBE
Prof.G.Maisto
Prof. M.T.Soler Roch

 External authors and contributors
Dr.T.Amonn, Attorney, v.Fischer and Gukelberger, Bern
B.Cleave, CBQC, Barrister, Gray's Inn Tax Chambers, London, WC1
M. Van Dam, MSc, LLB,Tax Litigation and Advisory Services, Dpt of Justice Canada
J.Hattingh, PricewaterhouseCoopers - Cape Town, SA
D.Hohenwarter, Wirtschaftsuniversitdt Wien
Prof.K.J.Holmes, Evtvvs Lorand University, Budapest
Dr. R. Jeffery, Amsterdam
Dr.H.Krabbe, former head of section in the Federal Ministry of Finance, Bonn
Prof.Dr.M.Lang, Wirtschaftsuniversitdt Wien
Th.Leegaard, LL.M(LSE), Advocat, KPMG, Norway
Prof.Dr.M.Lehner, Ludwig-Maximilians-Universitdt München
Dr.A.Liesenfeld, LL.M, former researcher at Ludwig-Maximilians-Universitdt München
F.Mortier, Belgium
Dr.E.Reimer, Ludwig-Maximilians-Universitdt München
J.Rogers- Glabush, tax lawyer, Canada
Dr.A.Rust, researcher at Ludwig-Maximilians-Universitdt München
M.Schrvder, Luxembourg
B.Sigurdardottir, Luxembourg
Andrew Smith, BCA(Hons), MCA, ACA, Victoria University, Wellington
F.de Sousa da Camara, Morais Leitdo, J.Galvdo Teles & Associados, Lisboa
F.Thanner, LL.M (Eur), researcher Katholische Universitdt Eichstatt-Ingolstadt, Germany
Prof. B. Westberg, Jonkoping International Business School, Sweden
Customer Service
Clients worldwide:
Tel.: +31-20-554 0176
Fax: +31-20-620 8626
E-mail: Customer Service

North and Latin American clients:
Tel.: +1-703-442 7757
Fax: +1-703-442 7758
E-mail: IBFD USA
Terms & Conditions
The general terms and conditions of IBFD are available here.
Related resources
ECJ Direct Tax Case Law [online]
Providing you with full coverage of ECJ jurisprudence on direct tax law, ECJ Direct Tax Case Law is your source for a timely analysis of ECJ developments.

A Decade of Case Law
[book]
This book presents and analyses some of the most interesting and debated court decisions of the last decade.