A global analysis of tax treaty disputes
著者
書誌事項
A global analysis of tax treaty disputes
（Cambridge tax law series）
Cambridge University Press, 2017
- : set
- v. 1
- v. 2
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注記
V. 1. OECD countries -- v. 2. BRICS countries and beyond
内容説明・目次
内容説明
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
目次
- Volume 1. OECD Countries: Acknowledgements
- List of contributors
- List of tables and charts
- List of cases
- The golden bridge - analytical table of cases by pattern of dispute
- Part I. The Context of Tax Treaty Disputes: 1. Introduction Eduardo Baistrocchi
- Part II. OECD Countries: 2. Tax treaty disputes in the United States Yariv Brauner
- 3. Tax treaty disputes in Australia Micah Burch
- 4. Tax treaty disputes in Canada Arthur J. Cockfield
- 5. Tax treaty disputes in Chile Ricardo Escobar and Mirenchu Munoz
- 6. Tax disputes and the European Union Arbitration Convention Georg Kofler
- 7. Tax treaty disputes in France Jerome Monsenego
- 8. Tax treaty disputes in Germany Werner Haslehner
- 9. Tax treaty disputes in Ireland Emer Hunt
- 10. Tax treaty disputes in Italy Carlo Garbarino
- 11. Tax treaty disputes in Japan Toshio Miyatake
- 12. Tax treaty disputes in Mexico Oscar Echenique Quintana and Jorge E. Correa Cervera
- 13. Tax treaty disputes in The Netherlands Kees van Raad, Hans Muste and Frank Poetgens
- 14. Tax treaty disputes in South Korea Chang Hee Lee and Sunyoung Kim
- 15. Tax treaty disputes in Switzerland Robert J. Danon
- 16. Tax treaty disputes in Turkey Billur Yalti
- 17. Tax treaty disputes in the United Kingdom Timothy Lyons and Jason Whiston. Volume 2. BRICS Countries and Beyond: 1. Introduction Eduardo Baistrocchi
- Part III. BRICS Countries: 2. Tax treaty disputes in China Yongjun Peter Ni
- 3. Tax treaty disputes in Hong Kong Michael Littlewood
- 4. Tax treaty disputes in Brazil Isabel Calich and Joao Dacio Rolim
- 5. Tax treaty disputes in Russia Irina Dmitrieva
- 6. Tax treaty disputes in India Aseem Chawla
- 7. Tax treaty disputes in South Africa Ernie Lai King
- Part IV. Countries beyond the OECD and BRICS: 8. Tax treaty disputes in Argentina Manuel M. Benites
- 9. Tax treaty disputes in Cyprus Christiana HJI Panayi and Margarita Liasi
- 10. Tax treaty disputes in Uganda Annet Wanyana Oguttu
- 11. Tax treaty disputes in Indonesia Freddy Karyadi and Darussalam
- 12. Tax treaty disputes in Saudi Arabia Ehtisham Ahmad and Fahad Al-Kharashi
- 13. Tax treaty disputes in Singapore Stephen Phua and Chai Sui Fun
- Part V. Conclusion: 14. Patterns of tax treaty disputes: a global taxonomy Eduardo Baistrocchi
- 15. Resolving tax treaty disputes: the global evolutionary path Eduardo Baistrocchi
- 16. Triple non-taxation and BEPS: global implications Jinyan Li
- 17. Tax treaty disputes: a global quantitative analysis Eduardo Baistrocchi and Martin Hearson.
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