Tax Treaties and Domestic Law

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  • Tax Treaties and Domestic Law Book Detail

  • Author : Guglielmo Maisto
  • Release Date : 2006
  • Publisher : IBFD
  • Genre : Double taxation
  • Pages : 433
  • ISBN 13 : 9076078920
  • File Size : 96,96 MB

Tax Treaties and Domestic Law by Guglielmo Maisto PDF Summary

Book Description: 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 improved in the fields of treaty override, treaty residence and anti-abuse measures. It also shows how the issues raised by these relationships are resolved by tax administrations and courts in selected European and non-European countries.

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