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.
Maisto, G. (ed.), Courts and tax treaty law, IBFD, AMSTERDAM -- NLD 2007: 412 [http://hdl.handle.net/10807/22668]
Courts and tax treaty law
Maisto, Guglielmo
2007
Abstract
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.
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