TY - BOOK ID - 85296824 TI - A global analysis of tax treaty disputes : BRICS countries and beyond PY - 2017 SN - 1316528944 1316507254 PB - Cambridge : Cambridge University Press, DB - UniCat KW - Double taxation KW - Tax protests and appeals. KW - Dispute resolution (Law) KW - International business enterprises KW - Business enterprises, International KW - Corporations, International KW - Global corporations KW - International corporations KW - MNEs (International business enterprises) KW - Multinational corporations KW - Multinational enterprises KW - Transnational corporations KW - Business enterprises KW - Corporations KW - Joint ventures KW - International taxation (Double taxation) KW - Taxation, Double KW - Taxation KW - Conflict of laws KW - Tax appeals KW - Administrative remedies KW - Appellate procedure KW - Tax administration and procedure KW - Tax courts KW - Double taxation conventions KW - Gifts KW - Income tax KW - Inheritance and transfer tax KW - Tax treaties KW - Corporation law KW - ADR (Dispute resolution) KW - Alternative dispute resolution KW - Appropriate dispute resolution KW - Collaborative law KW - Conflict resolution KW - Dispute processing KW - Dispute settlement KW - Justice, Administration of KW - Mediation KW - Neighborhood justice centers KW - Third parties (Law) KW - Law and legislation. KW - Law and legislation UR - https://www.unicat.be/uniCat?func=search&query=sysid:85296824 AB - This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime. ER -