Courts and Tax Treaty Law
This book provides a detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases, the different approaches of judiciaries of common law and civil law countries, and proposes solutions to resolve judicial errors in the context of international tax law.
Why this book?
This book includes an overview of some of the questions that domestic courts have to deal with when facing treaty cases, with a particular focus devoted to the interaction between European law principles and bilateral tax treaties, and a comparative look into the structure of tax judiciaries.
Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on the issues raised by tax treaty interpretation.
Courts and Tax Treaty Law
DOI: https://doi.org/10.59403/2erjs89
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Chapter 1 – Non-tax treaties: Domestic courts and treaty interpretation
DOI: https://doi.org/10.59403/2erjs89001
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Chapter 2 – Some comparative notes on tax litigation
DOI: https://doi.org/10.59403/2erjs89002
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Chapter 3 – Tax treaties: The perspective of common law countries
DOI: https://doi.org/10.59403/2erjs89003
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Chapter 4 – Courts and tax treaties in civil law countries
DOI: https://doi.org/10.59403/2erjs89004
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Chapter 5 – European Court of Justice
DOI: https://doi.org/10.59403/2erjs89005
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Chapter 6 – EC Treaty freedoms, tax treaties and national courts
DOI: https://doi.org/10.59403/2erjs89006
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Chapter 7 – Use of foreign court decisions in interpreting tax treaties
DOI: https://doi.org/10.59403/2erjs89007
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Chapter 8 – Court decisions and the Commentary to the OECD Model Convention
DOI: https://doi.org/10.59403/2erjs89008
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Chapter 9 – Austria
DOI: https://doi.org/10.59403/2erjs89009
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Chapter 10 – France
DOI: https://doi.org/10.59403/2erjs89010
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Chapter 11 – Germany
DOI: https://doi.org/10.59403/2erjs89011
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Chapter 12 – Italy
DOI: https://doi.org/10.59403/2erjs89012
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Chapter 13 – Netherlands
DOI: https://doi.org/10.59403/2erjs89013
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Chapter 14 – Spain
DOI: https://doi.org/10.59403/2erjs89014
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Chapter 15 – Judicial errors under tax treaties and their remedies
DOI: https://doi.org/10.59403/2erjs89015
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Chapter 16 – Handling of judicial override
DOI: https://doi.org/10.59403/2erjs89016
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Chapter 17 – Procedural conditions for the implementation of tax treaty obligations under domestic law
DOI: https://doi.org/10.59403/2erjs89017
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Chapter 18 – Conclusions
DOI: https://doi.org/10.59403/2erjs89018
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Contributors
DOI: https://doi.org/10.59403/2erjs89019
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Guglielmo Maisto
John Avery Jones, Augusto Fantozzi, Linda Favi, Andrea Giussani, Juliane Kokott, Michael Lang, Jean-Pierre Le Gall, Guglielmo Maisto, Otto Marres, Philippe Martin, Vanessa E. Metzler, Thomas Perrot, Aurora Ribes Ribes, Alexander Rust, Jacques Sasseville, Maarten Vidal, Peter J. Wattel, David Ward and Jan Wouters.
This book is part of the EC and International Tax Law Series
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