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International Double Taxation and the Right to Property

This book examines whether a taxpayer can rely on the right to property to relieve situations of international double taxation.
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Title:

International Double Taxation and the Right to Property

Subtitle:

A Comparative, International and European Law Analysis

Series:

Volume 50 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-578-0

Type of publication:

Print book

Number of pages:

584

Terms:

Shipping fees apply. View shipping information

Price:
EUR 120 / USD 145 (VAT excl.)
Order Print
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Title:

International Double Taxation and the Right to Property

Subtitle:

A Comparative, International and European Law Analysis

Series:

Volume 50 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-580-3

Type of publication:

eBook in PDF format

Number of pages:

584

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

For further information see our eBook FAQ.

Price:
EUR 96 / USD 116 (VAT excl.)
Order eBook: PDF
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Title:

International Double Taxation and the Right to Property

Subtitle:

A Comparative, International and European Law Analysis

Series:
Volume 50 in the Doctoral Series
Author(s):
Date of publication:
ISBN:

978-90-8722-578-0

Type of publication:

Online book

Number of pages:

584

Terms:

Up to 5 users. View purchase information

Price:
EUR 120 / USD 145 (VAT excl.)
Order Online Book
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  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
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International Double Taxation and the Right to Property
Honourable mention by the European Association of Tax Law Professors (European Academic Tax Thesis Award) and the International Fiscal Association (Mitchell B. Carroll Prize).

 

Why this book?
This book, which is the result of the author’s doctoral research, provides the reader with an assessment framework for examining tax measures in the light of the right to property, based mainly on case law of the European Court of Human Rights. In addition, the book explains the similarities and differences between the Court’s tax case law and its findings on the compatibility of social security measures with the right to property. By way of comparison, the book also contains an analysis of the interpretation and application of the indirect expropriation standard as included in bilateral investment treaties.
 
The author submits that relying on the right to property can yield positive results for the affected taxpayer, including in cases of international double taxation. In order to facilitate this assessment, the author develops a typology of situations of international double taxation. Lastly, the book includes a proposal to address the problems relating to the calculation of the quantum of the compensation that is to be paid in cases of violation of the right to property and the allocation of such compensation among multiple states.

 

 
This book is part of the IBFD Doctoral Series
Author(s)
Dr Filip Debelva holds a master’s degree in law and a Master of Laws in taxation. He successfully completed his doctoral studies (PhD, KU Leuven) in September 2018. He currently works as a lawyer registered to the Brussels Bar and is a visiting professor at KU Leuven.
Dr Debelva was granted several academic prizes for his research, including an honourable mention by the European Association of Tax Law Professors (European Academic Tax Thesis Award) and the International Fiscal Association (Mitchell B. Carroll Prize) for his doctoral dissertation.
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