Kemmeren et al (Eds)
Tax Treaty Case Law around the Globe 2024
Series on International Tax Law, Volume 149
1. Aufl. 2025
Print-ISBN: 978-3-7143-0427-5
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Tax Treaty Case Law around the Globe 2024 (1. Auflage)
Abbreviations and Acronyms
Tabelle in neuem Fenster öffnen
AHV | Alters- und Hinterlassenenversicherung |
AN | Normative Act |
AN | Audencia Nacional |
assessing officer | |
ATAD | Anti-Tax Avoidance Directive |
ATO | Australian Taxation Office |
AY | assessment year |
BEPS | base erosion and profit shifing |
BFG | Bundesfinanzgericht |
BOIP | Benelux Office for Intellectual Property |
BRA-ESP | Brazil-Spain |
BTP | Book of Tax Procedures |
CAAD | Portuguese Arbitration Court |
CAS | Court of Arbitration for Sport |
CDT | Convention for the Avoidance of Double Taxation |
CFA | Committee on Fiscal Affairs |
CIT | corporate income tax |
CITA | Corporate Income Tax Act |
CITL | Corporate Income Tax Law |
CJEU | Court of Justice of the European Union |
CRA | Canada Revenue Agency |
DGT | Spanish Tax Directorate |
DPT | diverted profits tax |
DTA | Double Taxation Agreement |
DTAA | Double Taxation Avoidance Agreement |
DTC | Double Tax Convention |
DTT | Double Taxation Treaty |
EBA | exclusive bottling agreement |
EBIT | earnings before interest and taxes |
ECHR | European Convention on Human Rights |
ECI | effectively connected income |
ECJ | European Court of Justice |
EU | European Union |
FBF | Fédération bancaire française |
FCA | Federal Court of Appeal |
FCA | Federal Court of Australia |
FCFCA | Full Court of the Federal Court of Australia |
FTC | French Tax Code |
FY | fiscal year |
GAAR | general anti-avoidance rule |
HC | High Court |
HK | Hong Kong |