Tax Treaty Case Law around the Globe 2021, 世界中の租税条約判例法 2021, 9789087227876, 978-90-8722-787-6
Description
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 thirty most important tax treaty cases that were decided around the world in 2020. 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 2021” 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.
Contents:
Part I: Personal and Substantive Scope
Part II: Business Profits and Permanent Establishment
Part III: Associated Enterprises
Part IV: Passive Income
Part V: Employment Income
Part VI: Methods to Avoid Double Taxation
Part VII: Non-discrimination, Mutual Agreement and Mutual Assistance
Part VIII: The Interaction between Domestic Anti-avoidance Rules and Double Taxation Treaties