Beneficial Ownership in International Taxation
Beneficial Ownership in International Taxation

Author: Kuźniacki, Błażej

Publisher: Edward Elgar Publishing

Published: 2022-08-12

Total Pages: 385

ISBN-13: 1802206078

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This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.

Alternative Dispute Resolution and Tax Disputes
Alternative Dispute Resolution and Tax Disputes

Author: Werner Haslehner

Publisher: Edward Elgar Publishing

Published: 2023-01-20

Total Pages: 369

ISBN-13: 1803920386

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Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system.

Yearbook of the United Nations
Yearbook of the United Nations

Author: United Nations

Publisher:

Published: 1947

Total Pages: 1838

ISBN-13:

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Issue for 1946-47 includes a summary of the organization's activities from its inception to July 1, 1947.

Fundamental Issues and Practical Problems in Tax Treaty Interpretation
Fundamental Issues and Practical Problems in Tax Treaty Interpretation

Author: Michael Schilcher

Publisher:

Published: 2008

Total Pages: 500

ISBN-13:

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This volume deals in Part I with general principles of tax treaty interpretation, including many general issues of international law and especially treaty law. Part II is dedicated to specific tax treaty provisions that trigger particularly interesting interpretation questions. Part III is concerned with situations in which states disagree on the interpretation of tax treaties.