Tax treaty case law around the globe : 2012

Resource Information

The work Tax treaty case law around the globe : 2012 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Tax treaty case law around the globe : 2012

Creator

• Tax treaty case law around the globe

Contributor

• Kemmeren, E.C.C.M

Subject

• PE
• agency PE
• avoidance of double taxation
• beneficial ownership
• business profits
• capital gains tax
• case law
• dividend
• employment income
• exchange of information
• exit tax
• foreign currency gains and losses
• foreign tax credit
• group treatment
• interest
• interest deduction
• legal seat
• losses
• mutual assistance
• non-discrimination
• partnership
• pension
• residence
• royalties
• sportsperson
• tax avoidance
• tax treaty
• taxpayer rights
• thin capitalization
• transfer pricing
• treaty interpretation
• treaty override

Language

eng

Summary

Tax Treaty Case Law around the Globe 2012 comprises the proceedings of a conference held in Tilburg, the Netherlands on 14-16 June 2012. This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the thirty-five most important tax treaty cases which were decided during the course of 2011 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

• Series on International Tax Law
• Schriftenreihe zum Internationalen Steuerrecht

Series volume

• Vol. 78
• Band 78