International Tax Law Reports
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Cases
International Tax Law Reports provide readers with judgments and decisions of major tax cases from all over the world. Areas covered include: interpretation and application of double taxation conventions based on OECD model provisions, transfer pricing, particularly cases on the application of pricing methodologies and application of controlled foreign corporation rules. The work also examines cross-border enforcement of tax debts and gathering of information, application of general anti-avoidance approaches, taxation and human rights instruments.
The reports are issued six times a year, at two month intervals and each report covers an average of seven of the most significant cases. Concise headnotes and practical commentary are provided by the editor to ensure practitioners are made fully aware of the key points of the case.
COPYRIGHT INFORMATION
Some of the content in this title is reproduced under Crown copyright, under various different licensing arrangements. These may include Crown copyright and database right material re-used under the Open Government Licence v3.0 and case law licensed under the Open Justice Licence v1.0 (or any update of such). To view these licences, visit https://caselaw.nationalarchives.gov.uk/open-justice-licence and https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/.
Material derived from the European Institutions is © European Union, 1998-2024 and re-used under the terms of the Commission Decision 2011/833/EU. To the extent that the above licences do not apply, Crown copyright material is reproduced with the permission of the Controller of His Majesty’s Stationery Office and the King’s Printer for Scotland, while Parliamentary copyright material is reproduced with the permission of the Controller of His Majesty’s Stationery Office.
While we take all care to ensure this work is accurate, the authors, editors and publishers will not be liable for any losses that any person or entity may suffer as a result of relying on its contents.
The reports are issued six times a year, at two month intervals and each report covers an average of seven of the most significant cases. Concise headnotes and practical commentary are provided by the editor to ensure practitioners are made fully aware of the key points of the case.
COPYRIGHT INFORMATION
Some of the content in this title is reproduced under Crown copyright, under various different licensing arrangements. These may include Crown copyright and database right material re-used under the Open Government Licence v3.0 and case law licensed under the Open Justice Licence v1.0 (or any update of such). To view these licences, visit https://caselaw.nationalarchives.gov.uk/open-justice-licence and https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/.
Material derived from the European Institutions is © European Union, 1998-2024 and re-used under the terms of the Commission Decision 2011/833/EU. To the extent that the above licences do not apply, Crown copyright material is reproduced with the permission of the Controller of His Majesty’s Stationery Office and the King’s Printer for Scotland, while Parliamentary copyright material is reproduced with the permission of the Controller of His Majesty’s Stationery Office.
While we take all care to ensure this work is accurate, the authors, editors and publishers will not be liable for any losses that any person or entity may suffer as a result of relying on its contents.
Contributors
Philip Baker QC | Editor |