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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
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European ta... more
, professor and head of the Institute for Austrian and International Tax Law, WU Pasquale Pistone, Jean Monnet ad Personam...... 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