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There is an immense tax treaty network between European Union Member States and third countries. The... more
The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of n... more
Although tax treaties may look similar because they are usually based on model tax conventions, clea... more
One of the major objectives of tax treaties has been the avoidance of international double taxation.... more
A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamenta... more
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European ta... more
professor at the Institute for Austrian and International Tax Law, WU and associate professor at the University of Salerno Josef...... more
The issue of tax secrecy and tax transparency plays a significant role not only in academics, but al... more
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions fro... more
This timely work seeks to identify the differences between the domestic procedural rules and princip... more
It s widely acknowledged that the administrative and regulatory obligations for tax matters represen... more