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Current Tax Treaty Issues

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- Title:
Current Tax Treaty Issues
- Subtitle:
50th Anniversary of the International Tax Group
- Series:
Volume 18 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
March 2020
- ISBN:
978-90-8722-596-4
- Type of publication:
Print book
- Number of pages:
728
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 130 / USD 155 (VAT excl.)
- tab_1
- Title:
Current Tax Treaty Issues
- Subtitle:
50th Anniversary of the International Tax Group
- Series:
Volume 18 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
March 2020
- ISBN:
978-90-8722-597-1
- Type of publication:
eBook in ePub format
- Number of pages:
728
- Other:
Please note: Adobe Digital Editions is required
- Price:
- EUR 104 / USD 124 (VAT excl.)
- tab_2
- Title:
Current Tax Treaty Issues
- Subtitle:
50th Anniversary of the International Tax Group
- Series:
Volume 18 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
February 2020
- ISBN:
978-90-8722-598-8
- Type of publication:
eBook in PDF format
- Number of pages:
728
- Other:
This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.
Please note: Adobe Acrobat Reader is required
- Price:
- EUR 104 / USD 124 (VAT excl.)
- tab_3
- Title:
Current Tax Treaty Issues
- Subtitle:
50th Anniversary of the International Tax Group
- Series:
Volume 18 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
March 2020
- ISBN:
978-90-8722-596-4
- Type of publication:
Online book
- Number of pages:
728
- Terms:
Up to 5 users. View purchase information
- Price:
- EUR 130 / USD 155 (VAT excl.)
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To obtain bulk or student discounts, contact Customer Support.
- Current Tax Treaty Issues
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Why this book?Current Tax Treaty Issues – 50th Anniversary of the International Tax Group comprises contributions focusing on international tax issues marking the 50th anniversary of a group of experts whose collective writings for decades have landmarked the international literature on tax treaties and international tax law in general.The book begins with a part on tax treaty policy and domestic law, including a review of the history of tax treaties and tax policy and international organizations in the tax treaty context. The domestic law aspects focus on a comparison of various features of tax litigation in the Netherlands and in the United Kingdom. It also includes an in-depth analysis of the “preservation principle” under which treaty provisions are prevented from being construed to restrict exclusions, exemptions, credit or other allowances granted by domestic law. Part 1 concludes with a review of the constitutional issues arising from the parliamentary process of approval of tax treaties.Part 2 deals with treaty interpretation and application with a focus on tax treaty application to states and their political subdivisions and local authorities. It also includes a chapter on “treaty access” dealing with policy and practical considerations on access to treaties by commercial entities with a focus on the principal purpose test and the limitation on benefits provision and the handling of characterization issues under treaties. A separate chapter reviews the use of memoranda of understanding for tax treaty interpretation and administration for tax treaty interpretation. Part 2 concludes with an analysis of the use of the OECD Commentaries in the context of BEPS and the MLI.Part 3 is devoted to taxing rules relating to the jurisdiction to tax, a commentary on the PE definition as revised by the 2017 Update to the Model Convention and the taxation of services income. It also analyses the treaty practice on article 21 of the OECD and UN Models. The definition of “beneficial ownership”, with the impact of the preamble to the 2017 Model Convention and the interpretation of the beneficial ownership limitation are also examined. Finally, a critique on the meaning of “beneficial ownership” before and after BEPS and whether the expression has become obsolete is presented.This book presents a unique and detailed insight into the most controversial issues which may be found in the tax treaty context. As such, it is an essential reference source for international tax students, practitioners and academics.DownloadsThis book is part of the EC and International Tax Law Series
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Reviewed by: Yariv Brauner, Hugh Culverhouse Eminent Scholar and professor of law at the University of Florida Levin College of Law.
TAX NOTES INT'L, SEPT. 21, 2020, P. 1605
99 TAX NOTES INT'L 1605 (SEPT. 21, 2020)"... the contributions are original and timely, tackling some of the most important issues in tax treaty law today. As such, the collection is a must-read for anyone interested in international tax law."
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