Tax Treaty Interpretation - EUCOTAX Series on European Taxation Series Set - Michael Lang - Bøger - Kluwer Law International - 9789041198570 - 1. december 2001
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Tax Treaty Interpretation - EUCOTAX Series on European Taxation Series Set 1. udgave

Michael Lang

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Tax Treaty Interpretation - EUCOTAX Series on European Taxation Series Set 1. udgave

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.

Presented as 16 national reports by outstanding authorities from each country, the vital analysis provided in this book is the result of a crucially important 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 classic 1993 analysis of Klaus Vogel and Rainer Prokisch for the International Fiscal Association (IFA), and takes full account of such recent developments as the following:

  • court decisions since 1993
  • the OECD report on partnerships
  • changes in administrative practice at the national level
  • recent Community law affecting taxation and tax practice

Practitioners worldwide who must deal with European tax considerations in any sphere of activity, business, estates, government, property, will find in this volume the all-important, up-to-date, dependable information and analysis they need.


398 pages

Medie Bøger     Hardcover bog   (Bog med hård ryg og stift omslag)
Udgivet 1. december 2001
ISBN13 9789041198570
Forlag Kluwer Law International
Antal sider 398
Mål 165 × 28 × 244 mm   ·   771 g
Sprog Engelsk  

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