Tax Treaty Case Law around the Globe 2017

Series on International Tax Law, Volume 108
1. Auflage 2018
ISBN: 978-3-7073-3788-4
Verlag: Linde Verlag Wien

Buch, Deutsch, Englisch, Band 108, 440 Seiten, KART, Format (B × H): 155 mm x 225 mm, Gewicht: 700 g

Reihe: Schriftenreihe zum Internationalen Steuerrecht

A Global Overview of International Tax Disputes on DTC

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.

With the continuously increasing importance of tax treaties, the proposed book is a valuable reference tool for all tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics who are active in tax treaty case law.

Autoren/Hrsg.

Lang, Michael

Rust, Alexander

Owens, Jeffrey

Pistone, Pasquale

Schuch, Josef

Staringer, Claus

Storck, Alfred

Essers, Peter

Smit, Daniel

Kemmeren, Eric

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Österreich

Über Autor(innen)

Schuch, Josef
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) sowie Steuerberater und Partner bei Deloitte in Wien.

Storck, Alfred
Visiting professor at the Institute for Austrian and International Tax Law at WU Wien and former honorary professor for company taxation and managerial finance at the Institute of Accounting, Controlling and Auditing (ACA) at the University of St. Gallen/Switzerland. Co-Chairman of the Board of Directors of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business (WU).

Smit, Daniel
international tax law and European taxation at the Fiscal Institute Tilburg of Tilburg University, Netherlands.

Essers, Peter
Professor of tax law at and chairman of the Tax Law Department of the Fiscal Institute of Tilburg University, the Netherlands and member of the board of the European Tax College.

Staringer, Claus
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) und Partner bei Freshfields Bruckhaus Deringer.

Lang, Michael
Professor und Vorstand des Instituts für Österreichisches und Internationales Steuerrecht und Vizerektor der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU; Schriftleiter der Fachzeitschrift „Steuer und Wirtschaft International (SWI)“, Präsident der International Fiscal Association (IFA) Österreich.

Kemmeren, Eric
professor of international tax law and international taxation at and chairman of the Tax Economics Department of the Fiscal Institute Tilburg of Tilburg University, the Netherlands and member of the board of the European Tax College.

Pistone, Pasquale
a.o. Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD.

Owens, Jeffrey
Professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and head of the Global Tax Policy Center at the Institute for Austrian and International Tax Law, WU.

Rust, Alexander
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien).