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Vol 22 No 9 Sept/Oct 2017

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Tax Treaty Interpretation

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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.

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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

Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
Price on Application
EU Citizenship and Direct Taxation ISBN 9789041185846
To be published October 2017
Kluwer Law International
£114.00
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
£93.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£155.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£142.00
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
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£104.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£96.00
CCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£112.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£112.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£104.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£104.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£104.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£110.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£108.00
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
Out of print
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
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£189.00
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