Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 22 No 7 July/August 2017

Book of the Month

Cover of Manual of Housing Law

Manual of Housing Law

Price: £60.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Tax Treaty Interpretation

Image not available lge
Edited by: Michael Lang

ISBN13: 9789041198570
ISBN: 9041198571
Published: June 2002
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £162.00



This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied. Practitioners working with Western European taxation must master the further complexity introduced by the interplay between Community law and national law, especially as it affects the administration of tax law in the various countries.

This text is a detailed survey of tax treaty interpretation in the 15 EU states plus Norway. Presented as 16 national reports by authorities from each country, the analysis provided is the result of a conference sponsored by the European Commission and held in Rust, Austria, in January 2001. Each report gives an organized, in-depth summation of the discussion as it related to the country in question, amalgamating the research and commentary brought to the conference by sixty experts in all.;

Tax Treaty Interpretation builds on the 1993 analysis of Klaus Vogel and Rainer Prokisch for the International Fiscal Association (IFA), and takes full account of such developments as the following: court decisions since 1993; the OECD report on partnerships; changes in administrative practice at the national level; and recent Community law affecting taxation and tax practice.

Image not available lge
Subjects:
Taxation
Contents:
Preface.
List of Abbreviations.
Austria
I. Hofbauer.
Belgium
O. Bertin.
Denmark
A. Michelsen.
Finland
M. Helminen.
France
D. Gutmann. Germany
E. Reimer. Greece
K. Perrou.
Ireland
J. Ward, B. McCormack.
Italy
G. Bizioli.
Luxembourg
A. Steichen.
The Netherlands
G.J.M.E. de Bont.
Norway
F. Zimmer.
Portugal
R. Henriques da Palma Borges, R.M. Maymone Resende.
Spain
M.T. Soler Roch, A. Ribes Ribes.
Sweden
M. Nelson.
The United Kingdom
J.F. Avery Jones.
Annex.

Series: Eucotax Series on European Taxation

Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
To be published December 2018
Kluwer Law International
£155.00
Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£96.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£96.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£110.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£144.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£116.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
£177.00
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£145.00
£123.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£245.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£194.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£175.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£171.00
The Principle of Equality in European Taxation
ISBN 9789041196934
Published December 0002
Kluwer Law International
£158.00