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This book 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 35 most important tax treaty cases which were decided around the world in 2017.
belastingverdragen --- jurisprudentie --- conventions fiscales --- jurisprudence --- International business enterprises --- Partnership --- Double taxation --- Conflict of laws --- Taxation --- Law and legislation --- Treaties --- Cases --- Comparative law --- Droit fiscal international --- Entreprises multinationales --- Sociétés de personnes --- Double imposition --- Impôt --- Droit comparé --- Law and legislation. --- Impôts --- Droit --- Conventions --- Droit international privé
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International business enterprises --- Partnership --- Double taxation --- Conflict of laws --- Taxation --- Law and legislation. --- Taxation --- Law and legislation. --- Taxation.
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This book covers the 37 most important tax treaty cases that were decided around the world in 2021.
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"A Journey Through European and International Taxation" is a widely ranging festschrift in which thirty-six prominent tax scholars from all across Europe examine the legacy of the renowned tax scholar Peter Essers’ research interests from the more prominent philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. To some extent, because of his overlapping careers in academia and politics, Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. (source: publisher's website)
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Double taxation --- Tax evasion --- Capital movements --- Law and legislation --- fiscalite --- conventions fiscales internationales --- frontieres fiscales --- droit communautaire europeen --- union europeenne --- fiscaliteit --- internationale belastingverdragen --- fiscale grenzen --- europees gemeenschapsrecht --- europese unie --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax delinquency --- Tax-dodging --- Tax fraud --- Taxation --- Taxation, Evasion of --- White collar crimes --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Capital flight --- Capital flows --- Capital inflow --- Capital outflow --- Flight of capital --- Flow of capital --- Movements of capital --- Balance of payments --- Foreign exchange --- International finance --- Evasion --- Double taxation - European Union countries --- Tax evasion - European Union countries --- Capital movements - Law and legislation - European Union countries --- Double taxation - Europe --- Tax evasion - Europe
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