A Global Analysis of Tax Treaty Disputes

A Global Analysis of Tax Treaty Disputes
Author: Eduardo Baistrocchi
Publisher: Cambridge University Press
Total Pages: 2216
Release: 2017-08-17
Genre: Law
ISBN: 1108150381

This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.

Law and the Social Order

Law and the Social Order
Author: Morris Raphael Cohen
Publisher: Transaction Publishers
Total Pages: 492
Release: 1982-01-01
Genre: Law
ISBN: 9781412827300

Containing the bulk of Morris Cohen's writings on the philosophy of law, this collection of essays features articles originally published in popular periodicals and law reviews during the early decades of this century. In his introduction to the Social and Moral Thought edition, Harry N. Rosenfield reviews Cohen's contributions to the philosophy of law and emphasizes Cohen's enormous influence, as a legal philosopher, on American law.