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Tax Treaty Case Law around the Globe 2023

Paperback Engels 2024 1e druk 9789087228880
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Samenvatting

This book covers the 32 most important tax treaty cases that were decided around the world in 2022.

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.

Specificaties

ISBN13:9789087228880
Taal:Engels
Bindwijze:paperback
Aantal pagina's:353
Druk:1
Verschijningsdatum:31-5-2024
Hoofdrubriek:Juridisch
ISSN:

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Over Georg Kofler

Professor Dr Georg Kofler, LL.M. (NYU), is a Professor for International Tax Law at the Institute for Austrian and International Tax Law at WU, Austria. He has worked in the field of taxation, especially European and international taxation, for more than two decades in various positions in academia, government practice, and as an independent expert. He currently serves, inter alia, as a Vice-Chair of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and as the Chair of the CFE Tax Advisers Europe's ECJ Task Force. He was a visiting professor at the University of Florida, USA (2013 and 2018), the University of Sydney, Australia (2016), and New York University, USA (2019). Before joining WU in 2020, he was a tax professor and head of the tax law institute at the University of Linz, Austria.

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Over 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.

Andere boeken door Jeffrey Owens

Over Pasquale Pistone

Pasquale Pistone is Academic Chairman of IBFD, the Netherlands, Full Professor of Tax Law at the University of Salerno, Italy, and holds a Jean Monnet ad Personam Chair in European Tax Law and Policy at WU Vienna, Austria. He is also Professor honoris causa at the Ural State Law University, Russia, Doctor honoris causa at the University of Örebro, Sweden, and Honorary Professor at the University of Cape Town, South Africa. Professor Dr Pistone is Editor-in-Chief of the World Tax Journal, the International Tax Studies, the Doctoral Series, and the Global Tax Treaty Commentaries. He is co-editor of Diritto e Pratica Tributaria Internazionale and a member of the editorial committee of many other tax law periodicals around the world. In addition, he is Co-Director of IBFD's Observatory for the Protection of Taxpayers' Rights, Co-Chair of the Tax Committee of the International Law Association, Secretary of the Executive Board of the European Association of Tax Law Professors, Member of the Permanent Scientific Committee of the International Fiscal Association, and President of the Ius Fiscale Europaeum research centre. He is also President of the Italian Association for Latin American Tax Law and, in such capacity, member of the Board of Directors of the Latin American Institute for Tax Law. Professor Dr Pistone has (co-)edited more than 60 books, (co-)authored 8 books, and (co-)written more than 240 articles and book chapters. His core research areas are international and European tax law.

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        Tax Treaty Case Law around the Globe 2023