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Interpretation of Tax Treaties under International Law
Language: en
Pages: 615
Authors: F. A. Engelen
Categories: Double taxation
Type: BOOK - Published: 2004 - Publisher: IBFD

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This publication considers the interpretation of tax treaties primarily from the standpoint of public international law. The principal purpose of this study is
Schwarz on Tax Treaties
Language: en
Pages: 870
Authors: Jonathan Schwarz
Categories: Law
Type: BOOK - Published: 2021-09-28 - Publisher: Kluwer Law International B.V.

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Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the inter
Tax Treaty Interpretation
Language: en
Pages: 402
Authors: Michael Lang
Categories: Business & Economics
Type: BOOK - Published: 2001-12-19 - Publisher: Kluwer Law International B.V.

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Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes
Interpretation and Application of Tax Treaties in North America
Language: en
Pages: 299
Authors: Juan Angel Becerra
Categories: Canada
Type: BOOK - Published: 2007 - Publisher: IBFD

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This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a b
Judicial Interpretation of Tax Treaties
Language: en
Pages: 699
Authors: Carlo Garbarino
Categories: Business & Economics
Type: BOOK - Published: 2016-10-28 - Publisher: Edward Elgar Publishing

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Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how dome