Tax Treaty Case Law around the Globe 2012
1. Aufl. 2013
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Preface
In today’s environment of largely globalizing national economies, individuals and companies engage in a diversified range of cross-border economic relations. Tax treaties have traditionally dealt with issues of international double taxation that may arise within these cross-border relationships. The interpretation and application of tax treaties is becoming an increasingly complex matter in today’s globalizing economic environment.
The body of international case law in the field of tax treaties has grown com-mensurately. In global cross-border transactions it is therefore important to develop an understanding of tax treaty case law. Basic knowledge is needed on how certain issues are resolved under different sets of rules. Learning from other countries’ interpretation and application of a tax treaty is helpful in order to encourage international trade.
For this purpose, the European Tax College of K.U. Leuven and Tilburg University and the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) organized a conference on 14-16 June 2012, in Tilburg, the Netherlands. This conference aimed at presenting and discussing the most notewort...