Tax Treaty Case Law Around the Globe - 2011 ( EUCOTAX 34) (Eucotax Series on European Taxation, 34) - Image 1

£167.00

Kluwer Law International Tax Treaty Case Law Around the Globe - 2011 ( EUCOTAX 34) (Eucotax Series on European Taxation, 34)

Name: Tax Treaty Case Law Around the Globe - 2011 ( EUCOTAX 34) (Eucotax Series on European Taxation, 34)
Brand: Kluwer Law International
Price: 167.0 GBP
Availability: InStock

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Description

Although tax treaties may look similar because they are usually based on model tax conventions, clear differences in interpretation and application become evident in the diversity of court decisions on tax treaty issues worldwide. In this book, outstanding experts from over thirty jurisdictions discuss the most relevant recent court decisions taken in their countries. The contributions, focusing on the potential impact of the judgments on the interpretation and application of tax treaties in other countries, cover such important aspects as the following: residence requirements; cross-border partnerships; characterization of interest payments; transfer pricing; royalties; directors fees; artistes and sportsmen s income; students income; and ; compensation of losses. Each discussion gives the facts of each case (many of the cases are not accessible in English), the reasoning of the court, and the author s observations. The systematic structure of each report allows different tax treaty case law to be studied and compared in a simple and efficient way something that has never been done this comprehensively before.

Product Specifications

Brand: Kluwer Law International
Format: hardcover
ASIN: 9041138765
Category: Books > Subjects > Business, Finance & Law > Law
Domain: Amazon UK
Release Date: 01 January 2012
Listed Since: 20 January 2012

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Kluwer Law International Tax Treaty Case Law Around the Globe - 2011 ( EUCOTAX 34) (Eucotax Series on European Taxation, 34)

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