Tax Treaty Interpretation : Eucotax Series on European Taxation, 3. - Michael Lang

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Tax Treaty Interpretation

By: Michael Lang

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Hardcover | 1 December 2001

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400 Pages

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24.13 x 15.88 x 2.54

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International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied. Practitioners working with Western European taxation must master the further complexity introduced by the interplay between Community law and national law, especially as it affects the administration of tax law in the various countries.

Presented as 16 national reports by outstanding authorities from each country, the vital analysis provided in this book is the result of a crucially important conference sponsored by the European Commission and held in Rust, Austria, in January 2001.

Each report gives an organized, in-depth summation of the discussion as it related to the country in question, amalgamating the research and commentary brought to the conference by sixty experts in all. Tax Treaty Interpretation builds on the classic 1993 analysis of Klaus Vogel and Rainer Prokisch for the International Fiscal Association (IFA), and takes full account of such recent developments as the following:

court decisions since 1993

the OECD report on partnerships

changes in administrative practice at the national level

recent Community law affecting taxation and tax practice

Practitioners worldwide who must deal with European tax considerations in any sphere of activity, business, estates, government, property, will find in this volume the all-important, up-to-date, dependable information and analysis they need.

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Preface	p. 5
Contents	p. 7
List of abbreviations	p. 9
Tax Treaty Interpretation in Austria	p. 13
Tax Treaty Interpretation in Belgium	p. 41
Tax Treaty Interpretation in Denmark	p. 63
Tax Treaty Interpretation in Finland	p. 77
Tax Treaty Interpretation in France	p. 95
Tax Treaty Interpretation in Germany	p. 119
Tax Treaty Interpretation in Greece	p. 153
Tax Treaty Interpretation in Ireland	p. 171
Tax Treaty Interpretation in Italy	p. 195
Tax Treaty Interpretation in Luxembourg	p. 229
Tax Treaty Interpretation in the Netherlands	p. 241
Tax Treaty Interpretation in Norway	p. 261
Tax Treaty Interpretation in Portugal	p. 273
Tax Treaty Interpretation in Spain	p. 303
Tax Treaty Interpretation in Sweden	p. 317
Tax Treaty Interpretation in the United Kingdom	p. 357
Annex	p. 393
Table of Contents provided by Blackwell. All Rights Reserved.

Tax Treaty Interpretation

At a Glance

Hardcover

Shipping

How to return your order

Defective items

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