Global overview of international tax disputes on DTC This e-book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 39 most important tax treaty cases which were decided in 2013 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2014 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.21.2.1. Siemens. 21.2.2. Arguments. 21.2.1. Siemens. In pursuance of its tender formalities for supply of electricity, SiemensLtd, an Indian subsidiaryof Siemens, Germany, was required to obtain a typetesting certificate ofthe circuitbreakersanbsp;...
|Title||:||Tax Treaty Case Law around the Globe 2014|
|Author||:||Eric Kemmeren, Daniel S. Smit, Peter Essers, Michael Lang, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Alexander Rust|
|Publisher||:||Linde Verlag GmbH - 2015-01-22|