Why this book?
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, Austria on 23-25 May 2013. The book provide 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 36 most important tax treaty cases that were decided around the world in 2012. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties under different regimes.
With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2013 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)
- Michael Lang, professor and head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
- Jeffrey Owens, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and head of the Global Tax Policy Center at the Institute for Austrian and International Tax Law, WU.
- Pasquale Pistone, Academic Chairman IBFD, professor 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).
- Peter Essers, professor of tax law at the University of Leuven (Belgium) and former member of the board of the European Tax College.
- Eric C.C.M. Kemmeren, professor of international tax law and international taxation 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, Ph.D. in international tax law and European taxation at the Fiscal Institute Tilburg of Tilburg University, The Netherlands.
Contributor(s)
Philip Baker, Tomas Balco, Mateus Calicchio Barbosa, Michael Beusch, Renata Blahova, Yariv Brauner, David Duff, José Almeida Fernandes, Malcolm Gammie, Marjaana Helminen, Eric C.C.M. Kemmeren, Hanna Litwińczuk, Philippe Martin, Danuše Nerudová, Katerina Perrou, Pasquale Pistone, César Alejandro Ruiz Jiménez, Alexander Rust, Jacques Sasseville, Luís Eduardo Schoueri, D.P. Sengupta, Daniël Smit, Maria Teresa Soler Roch, Edoardo Traversa, Billur Yaltı, Danil V. Vinnitskiy, Gaëtan Zeyen.