2020Tax treaty case law around the globe.Requires access

Tax Treaty Case Law around the Globe 2019

Michael Lang, Alexander Rust, Jeffrey P. Owens, P. Pistone, Johanna Claire Schuch, Claus Staringer, Alfred Storck, Peter H.J. Essers, Eric C.C.M. Kemmeren, Cihat Öner, Daniël S. Smit

Open publisher page 0 citations

Abstract

Why this book? This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018. 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 2019 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. Downloads Sample excerpt, including table of contents This book is part of the Tax Treaty Case Law around the Globe Series View other titles in the series Editor(s) Michael Lang, Professor and Head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business). Alexander Rust, Professor at 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, Professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business), Associate Professor at the University of Salerno, Italy and Academic Chairman of IBFD. 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 Fiscal Institute Tilburg of Tilburg University, the Netherlands, Chairman of the Tax Law Department of the Fiscal Institute Tilburg of Tilburg University and member of the Board of the European Tax College. Eric C.C.M. Kemmeren, Professor of International Tax Law and International Taxation at the Fiscal Institute Tilburg of Tilburg University, 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. Cihat Öner, Associate Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands. Daniël S. Smit, Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands.

About this research paper

What this paper is about

Why this book? This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018. 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 2019 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. Downloads Sample excerpt, including table of contents This book is part of the Tax Treaty Case Law around the Globe Series View other titles in the series Editor(s) Michael Lang, Professor and Head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business). Alexander Rust, Professor at 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, Professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business), Associate Professor at the University of Salerno, Italy and Academic Chairman of IBFD. 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 Fiscal Institute Tilburg of Tilburg University, the Netherlands, Chairman of the Tax Law Department of the Fiscal Institute Tilburg of Tilburg University and member of the Board of the European Tax College. Eric C.C.M. Kemmeren, Professor of International Tax Law and International Taxation at the Fiscal Institute Tilburg of Tilburg University, 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. Cihat Öner, Associate Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands. Daniël S. Smit, Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Why this book? This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018. 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 2019 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. Downloads Sample excerpt, including table of contents This book is part of the Tax Treaty Case Law around the Globe Series View other titles in the series Editor(s) Michael Lang, Professor and Head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business). Alexander Rust, Professor at 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, Professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business), Associate Professor at the University of Salerno, Italy and Academic Chairman of IBFD. 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 Fiscal Institute Tilburg of Tilburg University, the Netherlands, Chairman of the Tax Law Department of the Fiscal Institute Tilburg of Tilburg University and member of the Board of the European Tax College. Eric C.C.M. Kemmeren, Professor of International Tax Law and International Taxation at the Fiscal Institute Tilburg of Tilburg University, 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. Cihat Öner, Associate Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands. Daniël S. Smit, Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands.

Key concepts: Tax treaty, Tax law, Globe, Treaty, Political science, Double taxation, Law, Multinational corporation

Related papers

Back to paper searchBrowse research topicsOriginal source
Tax Treaty Case Law around the Globe 2019 — Research Paper | ScholarLens