Tax Treaty Case Law around the Globe 2012

Tax Treaty Case Law around the Globe 2012
This book is a unique publication that discusses the thirty-five most important tax treaty cases which were decided by judges in 2011 around the globe.

Why this book?

Tax Treaty Case Law around the Globe 2012 comprises the proceedings of a conference held in Tilburg, the Netherlands on 14-16 June 2012. The book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the thirty-five most important tax treaty cases that were decided during the course of 2011 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes.

With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2012 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

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This book is part of the Tax Treaty Case Law around the Globe Series

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Editor(s)

  • Eric C.C.M. Kemmeren, professor of international tax law and international taxation at and chairman of the Tax Economics Department of the Fiscal Institute Tilburg of Tilburg University, the Netherlands and member of the board of the European Tax College.

  • Daniël S. Smit, PhD in international tax law and European taxation at the Fiscal Institute Tilburg of Tilburg University, the Netherlands.

  • Peter Essers, professor of tax law at and chairman of the Tax Law Department of the Fiscal Institute of Tilburg University, the Netherlands and member of the board of the European Tax College.

  • Luc De Broe, professor of Tax Law at the University of Leuven (Belgium) and former member of the board of the European Tax College.

  • Frans Vanistendael, former professor in taxation at KU Leuven, Academic Chairman of the International Bureau of Fiscal Documentation in Amsterdam and former member of the board of the European Tax College.

  • Michael Lang, professor and head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

  • Pasquale Pistone, Jean-Monnet ad personam professor of European tax law and policy at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and associate professor at the University of Salerno, Italy.

  • Josef Schuch, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

  • Claus Staringer, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

  • Alfred Storck, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

Contributor(s)

José Manuel Almudí Cid, Philip Baker, Tomas Balco, Yariv Brauner, Graeme Cooper, Luc De Broe, Søren Friis Hansen, Marjaana Helminen, Porus F. Kaka, Eric C.C.M. Kemmeren, Danuše Nerudová, João Félix Pinto Nogueira, Katerina Perrou, Jennifer Roeleveld, Alexander Rust, Marilyne Sadowsky, Jacques Sasseville, Daniël S. Smit, Claudia Suter, Hakan Üzeltürk, Danil V. Vinnitskiy, Daniel de Vries Reilingh, Craig West, Bertil Wiman, Frederik Zimmer.