Coverart for item
The Resource International double taxation and the right to property : a comparative, international and European law analysis

International double taxation and the right to property : a comparative, international and European law analysis

Label
International double taxation and the right to property : a comparative, international and European law analysis
Title
International double taxation and the right to property : a comparative, international and European law analysis
Creator
Subject
Language
eng
Summary
This book provides an assessment framework for examining tax measures in the light of the right to property, based mainly on case law of the European Court of Human Rights. In addition, the book explains the similarities and differences between the Court's tax case law and its findings on the compatibility of social security measures with the right to property. By way of comparison, the book also contains an analysis of the interpretation and application of the indirect expropriation standard as included in bilateral investment treaties. The author submits that relying on the right to property can yield positive results for the affected taxpayer, including in cases of international double taxation. In order to facilitate this assessment, the author develops a typology of situations of international double taxation. Lastly, the book includes a proposal to address the problems relating to the calculation of the quantum of the compensation that is to be paid in cases of violation of the right to property and the allocation of such compensation among multiple states
http://library.link/vocab/creatorName
Debelva, F
Geographic coverage
  • International
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
50
http://library.link/vocab/subjectName
  • double taxation
  • ECHR case law
  • human rights
  • social security
  • investment protection agreement
Label
International double taxation and the right to property : a comparative, international and European law analysis
Instantiates
Publication
Extent
xviii, 556 p.
Isbn
9789087225780
Isbn Type
(print)
Label
International double taxation and the right to property : a comparative, international and European law analysis
Publication
Extent
xviii, 556 p.
Isbn
9789087225780
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...