International Tax Law Reports

£1,535.99

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Description

International Tax Law Reports is an important part of the range of Butterworths law reports. The 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. Many such decisions are in languages other than English. In some cases, official translations may be unobtainable; in others, there may be significant delay before an official translation is available; and without our unofficial translations such cases would not be readily accessible. All our unofficial translations are commissioned by the publishers from expert practitioners and prepared to the highest standards from official court transcripts in the original language. Subscribers should, however, bear in mind that the translations themselves do not have the official sanction of the court

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