Eucotax Series On European Taxation Tax Treaty Interpretation (eucotax Series On European Taxation Series Set) - Michael Lang

International tax practice demands a constantly renewed
understanding of tax treaty provisions and how they are applied.
Practitioners working with Western European taxation must master the
further complexity introduced by the interplay between Community law
and national law, especially as it affects the administration of tax
law in the various countries. As an invaluable guide for these
practitioners, here, for the first time since 1993, is a detailed
survey of tax treaty interpretation in the 15 EU states plus
Norway.
Presented as 16 national reports by outstanding authorities from each
country, the vital analysis provided in this book is the result of a
crucially important conference sponsored by the European Commission
and held in Rust, Austria, in January 2001. Each report gives an
organized, in-depth summation of the discussion as it related to the
country in question, amalgamating the research and commentary brought
to the conference by sixty experts in all. Tax Treaty
Interpretation builds on the classic 1993 analysis of Klaus Vogel
and Rainer Prokisch for the International Fiscal Association (IFA),
and takes full account of such recent developments as the following:

+ court decisions since 1993;
+ the OECD
report on partnerships;
+ changes in administrative practice at
the national level; and
+ recent Community law affecting taxation
and tax practice.
Practitioners worldwide who must deal with European tax considerations
in any sphere of activity, business, estates, government, property,
will find in this volume the all-important, up-to-date, dependable
information and analysis they need.

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