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This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the
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Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individuall
Judicial Interpretation of Tax Treaties
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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 dome
Klaus Vogel on Double Taxation Conventions
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Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has bee
Schwarz on Tax Treaties
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Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the inter