Tax Treaty Case Law around the Globe 2019 (eBook)

Schriftenreihe IStR Band 121

Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter ESSERS, Eric Kemmeren, Cihat Öner, Daniel Smit (Herausgeber)

eBook Download: EPUB

2020 | 1. Auflage
100 Seiten
Linde Verlag Wien Gesellschaft m.b.H.
978-3-7094-1101-8 (ISBN)

Infos

A Global Overview of International Tax Disputes on DTC
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 forty-one 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.

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VIIList of Contributors

Michael Beusch

Michael Beusch (Prof. Dr.iur., attorney at law) has – since its inception in 2007 – been a judge at the Swiss Federal Administrative Court, where he served as Vice-President for the term 2011/12 and is currently President of its Section I. In addition, he has been lecturing on tax law at the University of Zurich since 2001, and as an associate professor since 2012. Being the co-editor of , he has also published numerous articles in various fields of (international) tax and (general) procedural law.

Yariv Brauner

Yariv Brauner is the Hugh Culverhouse Eminent Scholar Chair in Taxation and a Professor of Law with the Levin College of Law at the University of Florida. He joined the Florida faculty in 2006, after teaching at NYU, Northwestern and ASU. He has been a Visiting Professor or a guest speaker at various universities in the UnitedStates and abroad. He is the author of multiple articles published in professional journals and law reviews, and a co-author of U.S. International Taxation – Cases and Materials (with Reuven S. Avi-Yonah and Diane M. Ring), now in its 4th ed. He has taught multiple courses in the fields of Taxation, Corporate Taxation, International Taxation, International Public Law, International Economic Law, International Dispute Resolution, and the Law of Multinational Corporations.

Education: , 1996, Hebrew University School of Law, in International Taxation, 1998, , 2003, New York University School of Law.

David Duff

David G. Duff is Professor of Law at the University of British Columbia Faculty of Law (UBC Law), where he teaches and writes in the areas of tax law and policy, environmental taxation, comparative and international taxation, and distributive justice. Prior to joining UBC Law, Prof. Duff was a member of the Faculty of Law at the University of Toronto from 1996 to 2009. Before that, he was a tax associate at the Toronto office of Stikeman, Elliott. He has been a visiting scholar at the law faculties at Auckland University, Bar-Ilan University, McGill University, Oxford University and the University of Sydney, and is an International Research Fellow of the Oxford University Centre for Business Taxation. Prof. Duff has published VIIInumerous articles on tax law and policy, is the lead author on a textbook/casebook on Canadian income tax law, and was cited in the Supreme Court of Canada’s most recent decision on the Canadian General Anti-Avoidance Rule in Copthorne Holdings Ltd. v. Canada, 2011 SCC 63: http://scc.lexum.org/en/2011/2011scc63/2011scc63.html.

Alice Fadda

Alice Fadda works as a Law Clerk in the Tax Chamber of the Swiss Federal Administrative Tribunal, where she mainly practises in the field of indirect taxes, international tax law and administrative law. She holds an LL.M in Swiss and International Tax Law from the University of Lausanne and a master’s degree in Business and Tax Law from the University of Neuchâtel in Switzerland.

Søren Friis Hansen

Søren Friis Hansen is professor of international company law at the Copenhagen Business School and was a member of the Committee that prepared the Danish Companies Act of 2009. His research deals with Danish company and tax law as well as European company law and tax law.

Guilherme Galdino

Guilherme Galdino received his LLB from the University of São Paulo. He is currently a master’s candidate at the University of São Paulo and a lawyer at Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados.

Werner Haslehner

Werner Haslehner is full professor and holder of the ATOZ Chair of European and International Taxation at the Faculty of Law, Economics and Finance and the Director of the LL.M Programme in European and International Tax Law at the University of Luxembourg. Before coming to Luxembourg in 2013, he held full-time academic positions at Johannes Kepler University Linz and the London School of Economics and Political Science. His primary research interests lie in EU tax law, international tax law and tax policy. He is a member of the Scientific Committee of the Luxembourg branch of the IFA, a member of the ECJ Task Force of the CFE and a member of the Academic Committee of the EATLP.

Tracy Johnson

Tracy Johnson is a lecturer and head of taxation at the Department of Finance and Tax within the Faculty of Commerce at the University of Cape Town. She is also part of the Tax Unit for Fiscal Research at the University of Cape Town. After practising in the field of corporate taxation at PwC, she joined the Faculty of Commerce at the University of Cape Town where she lectures on the Bachelor of Commerce Honours programme in Taxation and convenes the Master of ComIXmerce in Taxation programme. She holds a master’s degree in South African Taxation and is studying towards a second master’s degree in International Taxation. She continues to consult to tax advisory teams in Cape Town and Johannesburg.

Balazs Karolyi

Balázs Károlyi is a Teaching and Research Associate and a DIBT candidate at the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business). He graduated as a lawyer from ELTE University of Budapest and holds an LL.M degree in International Business Taxation obtained at Tilburg University. Before joining WU, he worked as a tax advisor at Ernst & Young Budapest

Eric Kemmeren

Eric C.C.M. Kemmeren is Professor of International Tax Law and International Taxation at the Fiscal Institute Tilburg of Tilburg University, the Netherlands. He is also a member of the board of the European Tax College, Deputy Justice of the Arnhem Court of Appeals (Tax Division), and of counsel to Ernst & Young Belastingadviseurs LLP in Rotterdam, the Netherlands.

Ivan Lazarov

Ivan Lazarov is a Research and Teaching Associate at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) as part of the Doctoral Program in International Business Taxation (DIBT). He holds a master’s degree in Law from Sofia University (Bulgaria) and an LL.M. from KU Leuven (Belgium).

Na Li

Na Li is an Associate Professor at East China University of Political Science and Law (Shanghai). She is also a Chinese lawyer and a US (New York State) lawyer practising in cross-border investment and international taxation. She obtained an LLB from Fudan University in 2001, an LLM in tax law from Boston University in 2009 and a PhD from Vienna University of Economics and Business (WU) in 2015.

Yuri Matsubara

Yuri Matsubara is Professor of tax law at the School of Commerce at Meiji University, Tokyo, Japan. After graduating from the University of Tokyo (LL.B.) and the Graduate School of Law and Politics at the same University (LL.M. in public law) she studied at Leiden University (LL.M. in international taxation) in the Netherlands (2000-2001). Subsequently she undertook further study in Germany (2001-2005) and spent 4 months as a guest researcher at WU in Austria hosted by Prof. Dr. DDr. h.c. Michael Lang (2005). She obtained her PhD from the UniverXsity of Munich (2006). Since 2007 she has held a full-time chair of taxation law at Meiji University in Tokyo. In addition to her academic carrier, she worked from 2010 till March 2017 as a part-time researcher at the Tax Litigation Bureau in the Japanese Ministry of Justice. Since April 2016 she has been a member of the fiscal committee in the Tokyo Metropolitan Government. Her research areas are Japanese domestic tax law and international taxation (especially direct taxation) in general, i.e. group taxation, tax procedure law and tax accounting (including transfer pricing taxation). She was a branch reporter of Subject II (the Future of Transfer Pricing) at the IFA Rio Congress (2017). She also teaches tax law to international students in English at the Meiji University.

Dov Milsztajn

Dov Milsztajn is a practising lawyer admitted to the Hauts-de-Seine Bar (France) in 2014. He joined the tax department of CMS Francis Lefebvre Avocats in July 2013. Dov works with Stéphane Austry and assists clients in a wide range of tax disputes regarding mainly corporate and income taxation. Dov is also specialized in litigation concerning constitutional rights, European Union law and the European Convention on Human Rights. Dov graduated from New York University School of Law in 2018 (LLM in International Taxation) and passed the New York Bar Exam the same year.

Lysandre Papadopoulos

Lysandre Papadopoulos works as a Lawyer in Geneva, Switzerland. He previously worked as a law clerk at the Tax Chamber of the Swiss Federal Administrative Tribunal. His fields of expertise cover tax law, international law, and administrative Law. He studied law at the University of Geneva,...

Produkt-Details

• Erscheint lt. Verlag: 22.7.2020
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 3-7094-1101-7 / 3709411017
• ISBN-13: 978-3-7094-1101-8 / 9783709411018