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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:
ISBN:

978-90-7607-892-2

Type of publication:

Print Book

Number of pages:

416

Terms:

Shipping fees apply. View shipping information

Price:
EUR 95 / USD 115 (VAT excl.)
Order Print
tab_1
Title:

Tax Treaties and Domestic Law

Subtitle:

EC and International Tax Law Series – Volume 2

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-7607-892-2

Type of publication:

Online book

Number of pages:

416

Access:

Up to five users. View purchase information

Price:
EUR 95 / USD 115 (VAT excl.)
Order Online book
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Tax Treaties and Domestic Law

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

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?

Editor(s)

Guglielmo Maisto

 

Contributor(s)

Brian J. Arnold, John Avery Jones, Reuven S. Avi-Yonah, Pietro Bracco, Maarten J. Ellis, Augusto Fantozzi, Daniela Hohenwarter, Anthony C. Infanti, Jean Pierre Le Gall, Nicolas Message, Hans Pijl, Ian Roxan, Alexander Rust, Jacques Sasseville, Stef van Weeghel, Maarten Vidal, Klaus Vogel and Jan Wouters.
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