000 02436nam a2200265Ia 4500
001 on1237737968
003 OCoLC
007 ta
008 210218s2020 ne 000 0 tha d
020 _a9789087225964
020 _a9087225962
035 _a(OCoLC)1237737968
040 _aTULIB
_beng
_cTULIB
050 _aK4475
_b.C87 2020
245 0 0 _aCurrent tax treaty issues :
_b50th anniversary of the International Tax Group /
_cedited by Guglielmo Maisto.
260 _aAmsterdam, The Netherlands :
_bIBFD Publications,
_cc2020.
300 _axxvi, 699 p.
490 1 _aEC and international tax law series ;
_vv.18
505 0 _aChapter 1: A History of the International Tax Group -- Chapter 2: Writing Tax Treaty History -- Chapter 3: International Tax Policy and International Tax Institutions: Never the Twain? -- Chapter 4: Four Comparisons of Tax Litigation between the Netherlands and the UK -- Chapter 5: Preservation Principle -- Chapter 6: Constitutional issues in developing international tax norms : a Swedish perspective -- Chapter 7: Taxation of states under tax treaties -- Chapter 8: Limitations on treaty access by or through commercial entities -- Chapter 9: Interpretation vs qualification -- Chapter 10: Legal considerations arising from the use of memoranda of understanding in bilateral tax treaty relations -- Chapter 11: Some thoughts on jurisdiction and nexus -- Chapter 12: PE and dependent agent : where do we stand? -- Chapter 13: Taxation of services -- Chapter 14: Tax treaty practice regarding article 21 and related OECD and UN Model issues -- Chapter 15: The beneficial ownership limitation in articles 10, 11 and 12 OECD Model and conduit companies in pre- and post-BEPS tax treaty policy : do we (still) need it? -- Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties?
520 _aCurrent Tax Treaty Issues - 50th Anniversary of the International Tax Group' comprises contributions focusing on international tax issues marking the 50th anniversary of a group of experts whose collective writings for decades have landmarked the international literature on tax treaties and international tax law in general..
650 4 _aDouble taxation.
700 1 _aMaisto, Guglielmo.
830 0 _aEC and international tax law series ;
_vv.18.
942 _2lcc
_cBK
999 _c1295
_d1295