Tax Treaty Interpretation

ISBN: 9789041198570 出版年：2001 页码：402 Kluwer Law International

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 practicePractitioners 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.