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.

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This book is part of the EC and International Tax Law Series

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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.