Tax Treaty Case Law News

Journal
Arnold, B.J.
International
Bulletin for International Taxation 2013 (Volume 67), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Brian Arnold, in this Tax Treaty Case Law News, reviews three recent tax cases involving decisions regarding assistance in the collection of tax, the exclusion of international shipping profits from a tax treaty and residence given by, respectively, UK, Indian and Canadian courts.