Tax Law

‘This is a terrific and eminently useful volume. Like “arm's-length” and “direct or indirect,” “beneficial ownership” is one of those tax terms that bristles with ambiguity. Professor Kuźniacki has meticulously researched and analyzed ...

‘Prof. Florian Haase’s book is a terrific and valuable work that offers timely support for dealing with the new DAC 6 rules; it represents an incredible effort to summarize the new rules, the most relevant implementation terms that have ...

‘This book is an excellent guide to the many difficult issues posed by the implementation of the ATAD, in which the authors successfully combine fundamental technical analysis with practical conclusions. With its clear structure and luci...

‘Garbarino offers his deep knowledge in international tax systems to explain the new international tax planning thresholds. Changes of tax treaty standards derived from the BEPS Project especially, those reflected in the 2017 OECD Model/...

‘The latest novelties in the area of tax information exchange and its historical development are comprehensively described in this book. The second edition now covers the impact of the OECD BEPS project on the exchange of tax information...

‘Professor Dumberry’s treatise addresses a broad range of issues that might arise out of state successions in investment disputes in a comprehensive and comprehensible manner. One does not need to agree with all of his conclusions to app...

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convent...