Why this book?
This book includes an overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries.
Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on the issues raised by tax treaty interpretation.
This book is part of the EC and International Tax Law Series
John Avery Jones, Augusto Fantozzi, Linda Favi, Andrea Giussani, Juliane Kokott, Michael Lang, Jean-Pierre Le Gall, Guglielmo Maisto, Otto Marres, Philippe Martin, Vanessa E. Metzler, Thomas Perrot, Aurora Ribes Ribes, Alexander Rust, Jacques Sasseville, Maarten Vidal, Peter J. Wattel, David Ward and Jan Wouters.