Download or read book Courts and Tax Treaty Law written by Guglielmo Maisto and published by IBFD. This book was released on 2007 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: A detailed and comprehensive study of the issues faced by judiciaries when dealing with tax treaty law cases. It begins with an overview of some of the questions that domestic courts have to deal with when facing treaty cases. It then provides a comparative look into the structure of tax judiciaries and the issues raised by the burden of proof in cases dealing with the application of tax treaties. The different approaches of judiciaries of common law and civil law countries are also taken into consideration. A particular focus is devoted to the interaction between European law principles and bilateral tax treaties, both from the point of view of national judges and the Court of Justice of the European Communities, as well as the relevance of foreign court decision in interpreting tax treaties and the twofold influence between decisions issued by national courts and the Commentaries to the OECD Model Tax Convention. Individual country surveys provide an in-depth analysis on how national courts face cases dealing with the application of tax treaties, with a particular emphasis on issues raised by tax treaty interpretation. Lastly, the book deals with issues raised by judicial treaty override, proposes solutions to resolve judicial errors in the context of international tax law and analyses the procedural conditions for the implementation of tax treaty obligations under domestic law.

Download or read book Following Franco written by Duncan Wheeler and published by Manchester University Press. This book was released on 2020-10-15 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: The transition to democracy that followed the death of Spanish dictator Francisco Franco in 1975 was once hailed as a model of political transformation. But since the 2008 financial crisis it has come under intense scrutiny. Today, a growing divide exists between advocates of the Transition and those who see it as the source of Spain’s current socio-political bankruptcy. This book revisits the crucial period from 1962 to 1992, exposing the networks of art, media and power that drove the Transition and continue to underpin Spanish politics in the present. Drawing on rare archival materials and over three hundred interviews with politicians, artists, journalists and ordinary Spaniards, including former prime minister Felipe Gonzalez (1982–96), Following Franco unlocks the complex and often contradictory narratives surrounding the foundation of contemporary Spain.

Download or read book Bibliographic Guide to Government Publications written by New York Public Library. Research Libraries and published by . This book was released on 1999 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Essays in Law and Economics IV written by Claus Ott and published by . This book was released on 1998 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book General Reports written by International Academy of Comparative Law and published by Cowansville, Québec : Éditions Y. Blais. This book was released on 1992 with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book Bibliography on Taxation in Developing Countries written by Richard Miller Bird and published by Cambridge : Law School of Harvard University. This book was released on 1968 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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Download or read book The National Union Catalog Pre 1956 Imprints written by Library of Congress and published by . This book was released on 1975 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sales Tax in CIAT Member Countries and in the Countries Members of the European Economic Community written by CIAT Executive Secretariat and published by . This book was released on 1974 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Library of Congress Catalog written by Library of Congress and published by . This book was released on 1970 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: A cumulative list of works represented by Library of Congress printed cards.