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 32 most important tax treaty cases that were decided around the world in 2022. 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 2023 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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Editor(s)
Georg Kofler, Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schych, Karoline Spies, Claus Staringer, Rita Szudoczky, Peter Essers, Eric C.C.M. Kemmermen, Cihat Öner, Daniël S. Smit
Contributor(s)
Philip Baker KC, Renan Baleeiro Costa, Michael Beusch, Ana Paula Dourado, David Duff, Eivind Furuseth, Ricardo García Antón, Søren Friis Hansen, Emmanuel Joannard-Lardant, Balázs Károlyi, Seema Kejriwal, Eric Kemmeren, Richard Krever, Na Li, Guglielmo Maisto, Adolfo Martín Jiménez, Shay Menuchin, Kerrie Sadiq, Raquel Santos Ferreira, Luís Eduardo Schoueri, Mirna Screpante, Moritz Seiler, Cesare Silvani, Claus Staringer, Rita Szudoczky, Karolina Tetłak, Dinis Tracana, Edoardo Traversa, Mart van Hulten, Billur Yalti, Gaëtan Zeyen