Présentation de l'éditeur : "Tax Treaty Case Law around the Globe 2012 comprises the proceedings of a conference held in Tilburg, the Netherlands on 14-16 June 2012. The book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the thirty-five most important tax treaty cases which were decided during the course of 2011 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2012 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics."
This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics."
This book is a unique publication discussing the 36 most important tax treaty cases decided by judges around the globe in 2012.
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case ...
promotion at the Luxembourg law firm (without ever filing a tax return for 2012), the tax administration ... First, it rejected the taxpayer's claim that setting advance payments to zero had created legitimate expectations on his part ...
A Global Overview of International Tax Disputes on DTC This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law.
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.
This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law.
515 516 517 518 519 520 521 522 523 524 525 Section 185 of the Tax Administration Act 28 of 2011. Paragraph 22 of the judgment at page 29. See, for example, C. du Toit, The Evolution of the Term “Beneficial Ownership” in Relation to ...
Tax Treaty Case Law Around the Globe, 2015
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.