Courts and Tax Treaty Law

Released on by Guglielmo Maisto
preview-18

  • Courts and Tax Treaty Law Book Detail

  • Author : Guglielmo Maisto
  • Release Date : 2007
  • Publisher : IBFD
  • Genre : Courts
  • Pages : 435
  • ISBN 13 : 9087220138
  • File Size : 25,25 MB
DOWNLOAD BOOK

Courts and Tax Treaty Law by Guglielmo Maisto PDF Summary

Book Description: A detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases. It begins with an overview of some of the questions that domestic courts have to deal with when facing treaty cases. It then provides a comparative look into the structure of tax judiciaries and the issues raised by the burden of proof in cases dealing with the application of tax treaties. The different approaches of judiciaries of common law and civil law countries are also taken into consideration. A particular focus is devoted to the interaction between European law principles and bilateral tax treaties, both from the point of view of national judges and the Court of Justice of the European Communities, as well as the relevance of foreign court decision in interpreting tax treaties and the twofold influence between decisions issued by national courts and the Commentaries to the OECD Model Tax Convention. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on issues raised by tax treaty interpretation. Lastly, the book deals with issues raised by judicial treaty override, proposes solutions to resolve judicial errors in the context of international tax law and analyses the procedural conditions for the implementation of tax treaty obligations under domestic law.

Disclaimer: www.yourbookbest.com does not own Courts and Tax Treaty Law books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.

Courts and Tax Treaty Law

Courts and Tax Treaty Law

File Size : 88,88 MB
Total View : 4351 Views
DOWNLOAD

A detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases. It begins with an overview of some of the question

Judicial Interpretation of Tax Treaties

Judicial Interpretation of Tax Treaties

File Size : 15,15 MB
Total View : 7883 Views
DOWNLOAD

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

Schwarz on Tax Treaties

File Size : 42,42 MB
Total View : 9253 Views
DOWNLOAD

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

Arbitration Under Tax Treaties

Arbitration Under Tax Treaties

File Size : 89,89 MB
Total View : 6085 Views
DOWNLOAD

Analysis of both the concluded and the proposed dispute resolution methods. The relationship between the current developments in tax treaty law and the more gen

Tax Treaties and Domestic Law

Tax Treaties and Domestic Law

File Size : 97,97 MB
Total View : 6012 Views
DOWNLOAD

This book analyses the relationships between tax treaties and domestic law from a constitutional and an international point of view, and how they can be improve