Tax Treaty Case Law around the Globe 2019

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 41 most important tax treaty cases which were decided in 2018 around the world.

A Global Overview of International Tax Disputes on DTC

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 forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.

With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

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Auteur
Lang, MichaelProfessor und Vorstand des Instituts für Österreichisches und Internationales Steuerrecht und Vizerektor der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Sprecher des Doktorandenkollegs "Doctoral Program in International Business Taxation (DIBT)" der WU; Schriftleiter der Fachzeitschrift "Steuer und Wirtschaft International (SWI)", Präsident der International Fiscal Association (IFA) Österreich. Rust, Alexanderprofessor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business). Owens, JeffreyProfessor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and head of the Global Tax Policy Center at the Institute for Austrian and International Tax Law, WU. Pistone, Pasqualea.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. Schuch, JosefGeschäftsführer/Partner bei Deloitte mit den Tätigkeitsschwerpunkten Konzernsteuerrecht, Internationales Steuerrecht, High Net Worth Individuals, Banken; Professor für Steuerrecht an der WU Wien. Staringer, ClausProfessor am Institut für Österreichisches und Internationales Steuerrecht der WU und Partner einer international tätigen Rechtsanwaltskanzlei. Storck, AlfredVisiting 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). Essers, Peterprofessor 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. Kemmeren, Ericprofessor 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. Smit, Danielinternational tax law and European taxation at the Fiscal Institute Tilburg of Tilburg University, Netherlands.