Tax Treaty Case Law around the Globe 2012

Series on International Tax Law, Volume 78

Eric Kemmeren, Peter Essers, Luc Broe, Frans Vanistendael, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck (Herausgeber)

Buch | Softcover

400 Seiten

2013 | 1. Auflage 2013
Linde Verlag Ges.m.b.H.
978-3-7073-2291-0 (ISBN)

Infos

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 thirty-five most important tax treaty cases which were decided in 2011 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the varying application and interpretation of tax treaties in different regimes. Never before have tax treaty court decisions around the world been presented in such a comprehensive and structured way. With the continuously increasing importance of tax treaties, the proposed book is a valuable resource and a must for all practitioners, multinational businesses, policy makers, tax administrators, judges and academics who are active in tax treaty case law.

Autoren

professor of international tax law and international taxation at and 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.

Professor of tax law at and chairman of the Tax Law Department of the Fiscal Institute of Tilburg University, the Netherlands and member of the board of the European Tax College.

professor of tax law at the University of Leuven (Belgium) and former member of the board of the European Tax College.

former professor in taxation at KU Leuven, Academic Chairman of the International Bureau of Fiscal Documentation in Amsterdam and former member of the board of the European Tax College.

ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU.

a.o. Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD.

ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) sowie Steuerberater und Partner bei Deloitte in Wien.

ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) und Partner bei Freshfields Bruckhaus Deringer.

Visiting professor at the Institute for Austrian and International Tax Law at WU Wien and former honorary professor for company taxation and managerial finance at the Institute of Accounting, Controlling and Auditing (ACA) at the University of St. Gallen/Switzerland. Co-Chairman of the Board of Directors of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business (WU).

Produkt-Details

• Erscheint lt. Verlag: 20.5.2013
• Reihe/Serie: Schriftenreihe zum Internationalen Steuerrecht ; 78
• Sprache: englisch
• Maße: 155 x 225 mm
• Gewicht: 620 g
• Einbandart: kartoniert
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht ► Internationales Steuerrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Doppelbesteuerung • Doppelbesteuerungabkommen • Doppelbesteuerungsabkommen • double tax conventions • EuGH • EU-Recht • international • Steuerrecht
• ISBN-10: 3-7073-2291-2 / 3707322912
• ISBN-13: 978-3-7073-2291-0 / 9783707322910
• Zustand: Neuware