Why this book?
This book is a unique publication that provides a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases that were decided around the world in 2021. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2022 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
This book is part of the Tax Treaty Case Law around the Globe Series
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Sample excerpt, including table of contents
List of Contributor(s)
Ricardo García Antón, Hrvoje Arbutina, Eva Baekelant, Michael Beusch, Daniel W. Blum, Yariv Brauner, Renan Baleeiro, Michael Dirkis, Ana Paula Dourada, David G. Duff, Eivind Furuseth, Esteban Montenegro Guillinta, Søren Friis Hansen, Werner Haslehner, Johann Hattingh, Marjaana Helminen, Adolfo Martín Jiménez, Guglielmo Maisto, Karen Miller, Cihat Öner, Alexander Rust, Marilyne Sadowsky, Luís Eduardo Schoueri, Mirna Screpante, Moritz Seiler, D.P. Sengupta, Cesare Silvani, A.J.A. (Ton) Stevens, Karolina Tetlak, Anne Van de Vijver, Craig West.