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ISBN: 9041198571Издательство: Kluwer Academic Publishers
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 Communitylaw 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...