Eucotax Series On European Taxation Tax Treaty Interpretation

Hardcover (Print)
Buy New
Buy New from BN.com
$264.00
Used and New from Other Sellers
Used and New from Other Sellers
from $276.83
Usually ships in 1-2 business days
Other sellers (Hardcover)
  • All (4) from $276.83   
  • New (2) from $276.83   
  • Used (2) from $387.74   

Overview

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.

Read More Show Less

Product Details

Table of Contents

Preface 5
Contents 7
List of abbreviations 9
Tax Treaty Interpretation in Austria 13
Tax Treaty Interpretation in Belgium 41
Tax Treaty Interpretation in Denmark 63
Tax Treaty Interpretation in Finland 77
Tax Treaty Interpretation in France 95
Tax Treaty Interpretation in Germany 119
Tax Treaty Interpretation in Greece 153
Tax Treaty Interpretation in Ireland 171
Tax Treaty Interpretation in Italy 195
Tax Treaty Interpretation in Luxembourg 229
Tax Treaty Interpretation in the Netherlands 241
Tax Treaty Interpretation in Norway 261
Tax Treaty Interpretation in Portugal 273
Tax Treaty Interpretation in Spain 303
Tax Treaty Interpretation in Sweden 317
Tax Treaty Interpretation in the United Kingdom 357
Annex 393
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)