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Vol 22 No 8 August/Sept 2017

Book of the Month

Cover of STEP: A Practical Guide to the Transfer of Trusteeships

STEP: A Practical Guide to the Transfer of Trusteeships

Edited by: Richard Williams, Arabella Murphy, Toby Graham
Price: £110.00

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A Global Analysis of Tax Treaty Disputes

Edited by: Eduardo Baistrocchi

ISBN13: 9781316507254
Published: August 2017
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback, 2 Volumes
Price: £300.00



Despatched in 4 to 6 days.

This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law.

Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases.

By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital.

Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.

  • Provides law-in-context analysis of the international tax regime, with contributions from authors working in numerous jurisdictions
  • Features country-by-country and topic-by-topic analyses of leading tax treaty disputes
  • Includes a comprehensive dataset of over 1,500 leading tax treaty disputes as supplementary material

Subjects:
Taxation
Contents:
Volume I: Acknowledgements
List of contributors
List of tables and charts
List of cases
The golden bridge - analytical table of cases by pattern of dispute
Part I. The Context of Tax Treaty Disputes:
1. Introduction Eduardo Baistrocchi
Part II. OECD Countries:
2. Tax treaty disputes in the United States Yariv Brauner
3. Tax treaty disputes in Australia Micah Burch
4. Tax treaty disputes in Canada Arthur J. Cockfield
5. Tax treaty disputes in Chile Ricardo Escobar and Mirenchu Muñoz
6. Tax disputes and the European Union Arbitration Convention Georg Kofler
7. Tax treaty disputes in France Jérôme Monsenego
8. Tax treaty disputes in Germany Werner Haslehner
9. Tax treaty disputes in Ireland Emer Hunt
10. Tax treaty disputes in Italy Carlo Garbarino
11. Tax treaty disputes in Japan Toshio Miyatake
12. Tax treaty disputes in Mexico Oscar Echenique Quintana and Jorge E. Correa Cervera
13. Tax treaty disputes in The Netherlands Kees van Raad, Hans Muste and Frank Pötgens
14. Tax treaty disputes in South Korea Chang Hee Lee and Sunyoung Kim
15. Tax treaty disputes in Switzerland Robert J. Danon
16. Tax treaty disputes in Turkey Billur Yalti
17. Tax treaty disputes in the United Kingdom Timothy Lyons and Jason Whiston.

Volume II:
1. Introduction Eduardo Baistrocchi
Part III. BRICS Countries:
2. Tax treaty disputes in China Yongjun Peter Ni
3. Tax treaty disputes in Hong Kong Michael Littlewood
4. Tax treaty disputes in Brazil Isabel Calich and Joao Dacio Rolim
5. Tax treaty disputes in Russia Irina Dmitrieva
6. Tax treaty disputes in India Aseem Chawla
7. Tax treaty disputes in South Africa Ernie Lai King
Part IV. Countries beyond the OECD and BRICS:
8. Tax treaty disputes in Argentina Manuel M. Benites
9. Tax treaty disputes in Cyprus Christiana H. J. I. Panayi and Margarita Liasi
10. Tax treaty disputes in Uganda Annet Wanyana Oguttu
11. Tax treaty disputes in Indonesia Freddy Karyadi and Danny Darussalam
12. Tax treaty disputes in Saudi Arabia Ehtisham Ahmad and Fahad Al-Kharashi
13. Tax treaty disputes in Singapore Stephen Phua and Chai Sui Fun
Part V. Conclusion:
14. Patterns of tax treaty disputes: a global taxonomy Eduardo Baistrocchi
15. Resolving tax treaty disputes: the global evolutionary path Eduardo Baistrocchi
16. Triple non-taxation and BEPS: global implications Jinyan Li
17. Tax treaty disputes: a global quantitative analysis Eduardo Baistrocchi and Martin Hearson.

Series: Cambridge Tax Law Series

International Tax Policy: Between Competition and Cooperation ISBN 9781107112100
To be published December 2017
Cambridge University Press
£85.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
Cambridge University Press
£93.00
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
£82.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
£45.99
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
Cambridge University Press
£103.00
Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
Cambridge University Press
£103.00
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
Cambridge University Press
£88.00
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
£88.00
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
Cambridge University Press
£211.00
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9781107411586
Published November 2012
Cambridge University Press
£45.99
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
£88.00
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
£103.00
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
£56.00
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
£100.00
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
£93.00
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
£29.99
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press
£103.00