The impact of bilateral investment treaties on taxation /:
The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process, also known as investor-state dispute settlement, are often overlooked. The increasing number of tax-related inves...
Gespeichert in:
| Weitere Verfasser: | , , , , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam, The Netherlands :
IBFD,
[2017]
|
| Schriftenreihe: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 8. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process, also known as investor-state dispute settlement, are often overlooked. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context. The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Twenty-one national reports from countries across the globe have been compiled in this volume. The reports, prepared for the conference "The Impact of Bilateral Investment Treaties on Taxation", which took place in Rust (Austria) from 2-4 July 2015, help bring to light tax aspects of bilateral investment treaties that have significant unexplored aspects. -- |
| Beschreibung: | 1 online resource (xxiv, 562 pages) |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9789087224325 908722432X |
| ISSN: | 2451-8360 ; |
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| 245 | 0 | 4 | |a The impact of bilateral investment treaties on taxation / |c editors: Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors: Ege Berber Villeneuve, Laura Turcan. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2017] | |
| 264 | 4 | |c ©2017 | |
| 300 | |a 1 online resource (xxiv, 562 pages) | ||
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| 490 | 1 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series, |x 2451-8360 ; |v volume 8 | |
| 504 | |a Includes bibliographical references. | ||
| 520 | 8 | |a The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process, also known as investor-state dispute settlement, are often overlooked. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context. The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Twenty-one national reports from countries across the globe have been compiled in this volume. The reports, prepared for the conference "The Impact of Bilateral Investment Treaties on Taxation", which took place in Rust (Austria) from 2-4 July 2015, help bring to light tax aspects of bilateral investment treaties that have significant unexplored aspects. -- |c Source other than Library of Congress | |
| 505 | 0 | |a Chapter 1: General report / Pistone, P. ; p. 1-43. | |
| 505 | 0 | |a Chapter 10: Czech Republic / Radvan, M. Švec, M. ; p. 257-281. | |
| 505 | 0 | |a Chapter 11: France / Dubut, T. Randriamanalina, T. ; p. 283-307. | |
| 505 | 0 | |a Chapter 12: Germany / Gildemeister, A.E. ; p. 309-326. | |
| 505 | 0 | |a Chapter 13: Greece / Glavinis, P. Matsos, G. ; p. 327-352. | |
| 505 | 0 | |a Chapter 14: India / Sidhu, P.K. ; p. 353-374. | |
| 505 | 0 | |a Chapter 15: Luxembourg / Selbert, A. Schiffmann, K. ; p. 375-389. | |
| 505 | 0 | |a Chapter 16: The Netherlands / Smit, D.S. ; p. 391-413. | |
| 505 | 0 | |a Chapter 17: Poland / Tetlak, K. ; p. 415-439. | |
| 505 | 0 | |a Chapter 18: Portugal / Duarte, T. Sousa, P. Ribeiro ; p. 441-460. | |
| 505 | 0 | |a Chapter 19: Russia / Vinnitsky, D.V. ; p. 461-481. | |
| 505 | 0 | |a Chapter 2: Australia / Waincymer, J. ; p. 45-70. | |
| 505 | 0 | |a Chapter 20: Serbia / Kostíć, S.V. Jovanović, M. Ilić-Popov, G. ; p. 483-504. | |
| 505 | 0 | |a Chapter 21: South Africa / Oguttu, A.W. Gama, R. de ; p. 505-530. | |
| 505 | 0 | |a Chapter 22: United States / Brauner, Y. ; p. 531-549. | |
| 505 | 0 | |a Chapter 3: Austria / Gläser, L Reinisch, A. ; p. 71-98. | |
| 505 | 0 | |a Chapter 4: Belgium / Traversa, E. Richelle, I. ; p. 99-122. | |
| 505 | 0 | |a Chapter 5: Bosnia and Herzegovina / Sulejmanovic, S. Becirovic, A. ; p. 123-147. | |
| 505 | 0 | |a Chapter 6: Brazil / Schoueri, L.E. Galendi, R.A. (Jr.) ; p. 149-176. | |
| 505 | 0 | |a Chapter 7: Canada / O'Brien, M. (Martha) ; p. 177-202. | |
| 505 | 0 | |a Chapter 8: Chile / Polanco Lazo, R. Yañez, F. ; p. 203-232. | |
| 505 | 0 | |a Chapter 9: China / Zhu, Y. ; p. 233-256. | |
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Investments, Foreign |x Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85067739 | |
| 650 | 0 | |a Double taxation. |0 http://id.loc.gov/authorities/subjects/sh85132863 | |
| 650 | 0 | |a Treaties. |0 http://id.loc.gov/authorities/subjects/sh85137207 | |
| 650 | 6 | |a Double imposition. | |
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| 650 | 7 | |a treaties. |2 aat | |
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| 650 | 7 | |a Investments, Foreign |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Treaties |2 fast | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd |0 http://id.loc.gov/authorities/names/n92089447 | |
| 700 | 1 | |a Owens, Jeffrey, |e editor. | |
| 700 | 1 | |a Pistone, Pasquale, |e editor. | |
| 700 | 1 | |a Rust, Alexander, |e editor. | |
| 700 | 1 | |a Schuch, Josef, |e editor. | |
| 700 | 1 | |a Staringer, Claus, |e editor. | |
| 758 | |i has work: |a The impact of bilateral investment treaties on taxation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGBvpDXTVXmmWg6Dp8ftXd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Impact of bilateral investment treaties on taxation. |d Amsterdam, The Netherlands : IBFD, [2017] |z 9789087224318 |w (DLC) 2017484176 |w (OCoLC)1010643185 |
| 830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v v. 8. |0 http://id.loc.gov/authorities/names/no2016016879 | |
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| author2 | Lang, Michael, 1965- Owens, Jeffrey Pistone, Pasquale Rust, Alexander Schuch, Josef Staringer, Claus |
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| author_facet | Lang, Michael, 1965- Owens, Jeffrey Pistone, Pasquale Rust, Alexander Schuch, Josef Staringer, Claus |
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| contents | Chapter 1: General report / Pistone, P. ; p. 1-43. Chapter 10: Czech Republic / Radvan, M. Švec, M. ; p. 257-281. Chapter 11: France / Dubut, T. Randriamanalina, T. ; p. 283-307. Chapter 12: Germany / Gildemeister, A.E. ; p. 309-326. Chapter 13: Greece / Glavinis, P. Matsos, G. ; p. 327-352. Chapter 14: India / Sidhu, P.K. ; p. 353-374. Chapter 15: Luxembourg / Selbert, A. Schiffmann, K. ; p. 375-389. Chapter 16: The Netherlands / Smit, D.S. ; p. 391-413. Chapter 17: Poland / Tetlak, K. ; p. 415-439. Chapter 18: Portugal / Duarte, T. Sousa, P. Ribeiro ; p. 441-460. Chapter 19: Russia / Vinnitsky, D.V. ; p. 461-481. Chapter 2: Australia / Waincymer, J. ; p. 45-70. Chapter 20: Serbia / Kostíć, S.V. Jovanović, M. Ilić-Popov, G. ; p. 483-504. Chapter 21: South Africa / Oguttu, A.W. Gama, R. de ; p. 505-530. Chapter 22: United States / Brauner, Y. ; p. 531-549. Chapter 3: Austria / Gläser, L Reinisch, A. ; p. 71-98. Chapter 4: Belgium / Traversa, E. Richelle, I. ; p. 99-122. Chapter 5: Bosnia and Herzegovina / Sulejmanovic, S. Becirovic, A. ; p. 123-147. Chapter 6: Brazil / Schoueri, L.E. Galendi, R.A. (Jr.) ; p. 149-176. Chapter 7: Canada / O'Brien, M. (Martha) ; p. 177-202. Chapter 8: Chile / Polanco Lazo, R. Yañez, F. ; p. 203-232. Chapter 9: China / Zhu, Y. ; p. 233-256. |
| ctrlnum | (OCoLC)1088407193 |
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| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.04 |
| dewey-search | 343.04 |
| dewey-sort | 3343.04 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
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| id | ZDB-4-EBA-on1088407193 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:29:22Z |
| institution | BVB |
| isbn | 9789087224325 908722432X |
| issn | 2451-8360 ; |
| language | English |
| oclc_num | 1088407193 |
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| series | WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |
| series2 | WU Institute for Austrian and International Tax Law European and international tax law and policy series, |
| spelling | The impact of bilateral investment treaties on taxation / editors: Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors: Ege Berber Villeneuve, Laura Turcan. Amsterdam, The Netherlands : IBFD, [2017] ©2017 1 online resource (xxiv, 562 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier WU Institute for Austrian and International Tax Law European and international tax law and policy series, 2451-8360 ; volume 8 Includes bibliographical references. The tax aspects of bilateral investment treaties, which, in most cases, provide the investor with the unique opportunity to directly initiate an international dispute settlement process, also known as investor-state dispute settlement, are often overlooked. The increasing number of tax-related investment disputes is a clear indicator of an urgent need to identify and examine the issues emerging in this area in an academic context. The aim of this book is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties. Twenty-one national reports from countries across the globe have been compiled in this volume. The reports, prepared for the conference "The Impact of Bilateral Investment Treaties on Taxation", which took place in Rust (Austria) from 2-4 July 2015, help bring to light tax aspects of bilateral investment treaties that have significant unexplored aspects. -- Source other than Library of Congress Chapter 1: General report / Pistone, P. ; p. 1-43. Chapter 10: Czech Republic / Radvan, M. Švec, M. ; p. 257-281. Chapter 11: France / Dubut, T. Randriamanalina, T. ; p. 283-307. Chapter 12: Germany / Gildemeister, A.E. ; p. 309-326. Chapter 13: Greece / Glavinis, P. Matsos, G. ; p. 327-352. Chapter 14: India / Sidhu, P.K. ; p. 353-374. Chapter 15: Luxembourg / Selbert, A. Schiffmann, K. ; p. 375-389. Chapter 16: The Netherlands / Smit, D.S. ; p. 391-413. Chapter 17: Poland / Tetlak, K. ; p. 415-439. Chapter 18: Portugal / Duarte, T. Sousa, P. Ribeiro ; p. 441-460. Chapter 19: Russia / Vinnitsky, D.V. ; p. 461-481. Chapter 2: Australia / Waincymer, J. ; p. 45-70. Chapter 20: Serbia / Kostíć, S.V. Jovanović, M. Ilić-Popov, G. ; p. 483-504. Chapter 21: South Africa / Oguttu, A.W. Gama, R. de ; p. 505-530. Chapter 22: United States / Brauner, Y. ; p. 531-549. Chapter 3: Austria / Gläser, L Reinisch, A. ; p. 71-98. Chapter 4: Belgium / Traversa, E. Richelle, I. ; p. 99-122. Chapter 5: Bosnia and Herzegovina / Sulejmanovic, S. Becirovic, A. ; p. 123-147. Chapter 6: Brazil / Schoueri, L.E. Galendi, R.A. (Jr.) ; p. 149-176. Chapter 7: Canada / O'Brien, M. (Martha) ; p. 177-202. Chapter 8: Chile / Polanco Lazo, R. Yañez, F. ; p. 203-232. Chapter 9: China / Zhu, Y. ; p. 233-256. Print version record. Investments, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067739 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 Treaties. http://id.loc.gov/authorities/subjects/sh85137207 Double imposition. Traités. treaties. aat LAW Military. bisacsh Double taxation fast Investments, Foreign Taxation Law and legislation fast Treaties fast Lang, Michael, 1965- editor. https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd http://id.loc.gov/authorities/names/n92089447 Owens, Jeffrey, editor. Pistone, Pasquale, editor. Rust, Alexander, editor. Schuch, Josef, editor. Staringer, Claus, editor. has work: The impact of bilateral investment treaties on taxation (Text) https://id.oclc.org/worldcat/entity/E39PCGBvpDXTVXmmWg6Dp8ftXd https://id.oclc.org/worldcat/ontology/hasWork Print version: Impact of bilateral investment treaties on taxation. Amsterdam, The Netherlands : IBFD, [2017] 9789087224318 (DLC) 2017484176 (OCoLC)1010643185 WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 8. http://id.loc.gov/authorities/names/no2016016879 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690743 Volltext |
| spellingShingle | The impact of bilateral investment treaties on taxation / WU Institute for Austrian and International Tax Law European and international tax law and policy series ; Chapter 1: General report / Pistone, P. ; p. 1-43. Chapter 10: Czech Republic / Radvan, M. Švec, M. ; p. 257-281. Chapter 11: France / Dubut, T. Randriamanalina, T. ; p. 283-307. Chapter 12: Germany / Gildemeister, A.E. ; p. 309-326. Chapter 13: Greece / Glavinis, P. Matsos, G. ; p. 327-352. Chapter 14: India / Sidhu, P.K. ; p. 353-374. Chapter 15: Luxembourg / Selbert, A. Schiffmann, K. ; p. 375-389. Chapter 16: The Netherlands / Smit, D.S. ; p. 391-413. Chapter 17: Poland / Tetlak, K. ; p. 415-439. Chapter 18: Portugal / Duarte, T. Sousa, P. Ribeiro ; p. 441-460. Chapter 19: Russia / Vinnitsky, D.V. ; p. 461-481. Chapter 2: Australia / Waincymer, J. ; p. 45-70. Chapter 20: Serbia / Kostíć, S.V. Jovanović, M. Ilić-Popov, G. ; p. 483-504. Chapter 21: South Africa / Oguttu, A.W. Gama, R. de ; p. 505-530. Chapter 22: United States / Brauner, Y. ; p. 531-549. Chapter 3: Austria / Gläser, L Reinisch, A. ; p. 71-98. Chapter 4: Belgium / Traversa, E. Richelle, I. ; p. 99-122. Chapter 5: Bosnia and Herzegovina / Sulejmanovic, S. Becirovic, A. ; p. 123-147. Chapter 6: Brazil / Schoueri, L.E. Galendi, R.A. (Jr.) ; p. 149-176. Chapter 7: Canada / O'Brien, M. (Martha) ; p. 177-202. Chapter 8: Chile / Polanco Lazo, R. Yañez, F. ; p. 203-232. Chapter 9: China / Zhu, Y. ; p. 233-256. Investments, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067739 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 Treaties. http://id.loc.gov/authorities/subjects/sh85137207 Double imposition. Traités. treaties. aat LAW Military. bisacsh Double taxation fast Investments, Foreign Taxation Law and legislation fast Treaties fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85067739 http://id.loc.gov/authorities/subjects/sh85132863 http://id.loc.gov/authorities/subjects/sh85137207 |
| title | The impact of bilateral investment treaties on taxation / |
| title_auth | The impact of bilateral investment treaties on taxation / |
| title_exact_search | The impact of bilateral investment treaties on taxation / |
| title_full | The impact of bilateral investment treaties on taxation / editors: Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors: Ege Berber Villeneuve, Laura Turcan. |
| title_fullStr | The impact of bilateral investment treaties on taxation / editors: Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors: Ege Berber Villeneuve, Laura Turcan. |
| title_full_unstemmed | The impact of bilateral investment treaties on taxation / editors: Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors: Ege Berber Villeneuve, Laura Turcan. |
| title_short | The impact of bilateral investment treaties on taxation / |
| title_sort | impact of bilateral investment treaties on taxation |
| topic | Investments, Foreign Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067739 Double taxation. http://id.loc.gov/authorities/subjects/sh85132863 Treaties. http://id.loc.gov/authorities/subjects/sh85137207 Double imposition. Traités. treaties. aat LAW Military. bisacsh Double taxation fast Investments, Foreign Taxation Law and legislation fast Treaties fast |
| topic_facet | Investments, Foreign Taxation Law and legislation. Double taxation. Treaties. Double imposition. Traités. treaties. LAW Military. Double taxation Investments, Foreign Taxation Law and legislation Treaties |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690743 |
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