Although tax treaties may look similar because they are usually based on model tax conventions, clear differences in interpretation and application become evident in the diversity of court decisions on tax treaty issues worldwide. In this book, outstanding experts from over thirty jurisdictions discuss the most relevant recent court decisions taken in their countries. The contributions, focusing on the potential impact of the judgments on the interpretation and application of tax treaties in other countries, cover such important aspects as the following: residence requirements; cross-border partnerships; characterization of interest payments; transfer pricing; royalties; directors’ fees; artistes’ and sportsmen’s income; students’ income; and ; compensation of losses. Each discussion gives the facts of each case (many of the cases are not accessible in English), the reasoning of the court, and the author’s observations. The systematic structure of each report allows different tax treaty case law to be studied and compared in a simple and efficient way – something that has never been done this comprehensively before.
Michael Lang & Pasquale Pistone
Tax Treaty Case Law around the Globe – 2011 [PDF ebook]
Tax Treaty Case Law around the Globe – 2011 [PDF ebook]
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Ngôn ngữ Anh ● định dạng PDF ● Trang 520 ● ISBN 9789041151292 ● Biên tập viên Michael Lang & Pasquale Pistone ● Nhà xuất bản Wolters Kluwer ● Được phát hành 2012 ● Có thể tải xuống 3 lần ● Tiền tệ EUR ● TÔI 8092220 ● Sao chép bảo vệ Adobe DRM
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