Judicial Interpretation of Tax Treaties

Judicial Interpretation of Tax Treaties
Author :
Publisher : Edward Elgar Publishing
Total Pages : 699
Release :
ISBN-10 : 9781785365881
ISBN-13 : 1785365886
Rating : 4/5 (886 Downloads)

Book Synopsis Judicial Interpretation of Tax Treaties by : Carlo Garbarino

Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.


Judicial Interpretation of Tax Treaties Related Books

Judicial Interpretation of Tax Treaties
Language: en
Pages: 699
Authors: Carlo Garbarino
Categories: Business & Economics
Type: BOOK - Published: 2016-10-28 - Publisher: Edward Elgar Publishing

GET EBOOK

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how dome
Schwarz on Tax Treaties
Language: en
Pages: 870
Authors: Jonathan Schwarz
Categories: Law
Type: BOOK - Published: 2021-09-28 - Publisher: Kluwer Law International B.V.

GET EBOOK

Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the inter
Legal Interpretation of Tax Law
Language: en
Pages: 0
Authors: Robert F. van Brederode
Categories: Corporations
Type: BOOK - Published: 2017 - Publisher:

GET EBOOK

Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general
Interpretation and Application of Tax Treaties in North America
Language: en
Pages: 299
Authors: Juan Angel Becerra
Categories: Canada
Type: BOOK - Published: 2007 - Publisher: IBFD

GET EBOOK

This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a b
Permanent Establishment
Language: en
Pages: 999
Authors: Arvid Aage Skaar
Categories: Law
Type: BOOK - Published: 2020-06-19 - Publisher: Kluwer Law International B.V.

GET EBOOK

A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and ad