The Resource GTTC Universities Project 2017 : The role of foreign court decisions towards global convergence in the interpretation of tax treaties

GTTC Universities Project 2017 : The role of foreign court decisions towards global convergence in the interpretation of tax treaties

Label
GTTC Universities Project 2017 : The role of foreign court decisions towards global convergence in the interpretation of tax treaties
Title
GTTC Universities Project 2017 : The role of foreign court decisions towards global convergence in the interpretation of tax treaties
Title variation
IBFD GTTC Universities Project 2017 : The role of foreign court decisions towards global convergence in the interpretation of tax treaties
Subject
Language
eng
Summary
The GTTC University Project is a competition between university students' teams to extract tax treaty materials from the IBFD Tax Research Platform on a specific topic. The focus of the first edition of the GTTC University Project is on how case law may steer convergence in the interpretation of tax treaties across the globe. This White paper publishes the finalists' research reports - from Team South Africa (University of Cape Town) and Team Canada (McGill University)
Geographic coverage
  • Africa
  • North America
  • International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD White papers
http://library.link/vocab/subjectName
  • treaty interpretation
  • tax treaty
  • case law
  • international taxation principles
Label
GTTC Universities Project 2017 : The role of foreign court decisions towards global convergence in the interpretation of tax treaties
Instantiates
Publication
Contents
  • Is there evidence of increasing harmonization in the interpretation of tax treaties in courts through their reference to foreign court decisions? A study of South African case law
  • Carvalho, R.
  • Daniels, I.
  • Dewar, M.
  • Sahabodien, W.
  • ; p. 14-43
  • Towards global convergence in the interpretation of tax treaties : the role of foreign court decisions in Canada
  • Attema, I.
  • Heyka, J.
  • Stratiev, O.
  • Stysis, D.
  • ; p. 47-75
Extent
75 p.
Label
GTTC Universities Project 2017 : The role of foreign court decisions towards global convergence in the interpretation of tax treaties
Publication
Contents
  • Is there evidence of increasing harmonization in the interpretation of tax treaties in courts through their reference to foreign court decisions? A study of South African case law
  • Carvalho, R.
  • Daniels, I.
  • Dewar, M.
  • Sahabodien, W.
  • ; p. 14-43
  • Towards global convergence in the interpretation of tax treaties : the role of foreign court decisions in Canada
  • Attema, I.
  • Heyka, J.
  • Stratiev, O.
  • Stysis, D.
  • ; p. 47-75
Extent
75 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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