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Sergio Andre Rocha 
Tax Treaty Interpretation [EPUB ebook] 
Challenges in a Post-BEPS Multilateral World

สนับสนุน

Because the normative concepts referred to in tax treaties are susceptible to contextual variation, the rules embedded in such treaties cannot be applied without interpretation. In this incomparable book, an internationally known tax law practitioner and scholar draws on decades of knowledge-gathering to present a deeply evolved general theory of tax treaty interpretation, thoroughly discussing the starting points and elements of interpretation that should be considered by all stakeholders in the field of international taxation.In the course of his rigorous commentary, the author invokes the established canons that apply to the interpretation of tax treaties, including the Vienna Convention on the Law of Treaties and the OECD and UN Model Conventions. He presents a detailed investigation of the implications for tax treaty interpretation of such topics and issues as the following:essential concepts such as "context" and "qualification";evolution of international taxation from bilateralism to multilateralism;specific interpretation issues raised by bilateral tax treaties;economic crises as drivers for changes in international taxation rules;the OECD/G-20 BEPS project;digitalization of the economy;pandemic, war, and deglobalization;interpretation of international treaties versus interpretation of domestic laws; andinterpretation of double tax conventions in countries that are not OECD members.In the absence of a declaration of international tax principles, this book’s in-depth analysis of the theory of interpretation of international tax treaties-given the risks of interpreting treaties with different jurisdictions and different languages-will ensure an appropriate understanding of the current context of international taxation, providing practitioners and policymakers with a fully informed background that will guide the interpretation of any international tax treaty.

€118.12
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ภาษา อังกฤษ ● รูป EPUB ● หน้า 272 ● ISBN 9789403527963 ● สำนักพิมพ์ Wolters Kluwer ● การตีพิมพ์ 2022 ● ที่สามารถดาวน์โหลดได้ 3 ครั้ง ● เงินตรา EUR ● ID 8759897 ● ป้องกันการคัดลอก Adobe DRM
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