Book contents
- A Global Analysis of Tax Treaty DisputesOECD CountriesVolume 1 and Volume 2
- Cambridge Tax Law Series
- A Global Analysis of Tax Treaty Disputes
- Copyright page
- Dedication
- Contents
- Acknowledgements
- Contributors
- List of Tables
- List of Figures
- List of Abbreviations
- Book part
- Table of Cases
- ‘The Golden Bridge’: Analytical Table of Cases by Pattern of Dispute
- Part I The Context of Tax Treaty Disputes
- Part II OECD Countries
- 1 Introduction
- Part III BRICS Countries
- Part IV Countries Beyond the OECD and BRICS
- Part V Conclusion
- 14 Patterns of Tax Treaty Disputes: A Global Taxonomy
- 15 Tax Treaty Dispute Resolution: The Global Evolutionary Path
- 1 Introduction
- 2 Tax Treaty Dispute Resolution: A Cross-Country Comparison
- 3 Tax Treaty Dispute Resolution: A Global Comparison
- 4 Conclusion: Towards a Global Convergence on Tax Treaty Dispute Resolution
- Appendix 1: The Evolutionary Path of Tax Treaty Dispute Resolution (TTDR) in OECD Countries
- Appendix 2: The Evolutionary Path of TTDR in BRICS Countries
- Appendix 3: The Evolutionary Path of TTDR in Countries beyond OECD and BRICS
- Appendix 4: The Global Tax Treaty Dispute Resolution Evolutionary Path
- 16 Triple Non-Taxation and BEPS: Implications
- 17 Tax Treaty Disputes: A Global Quantitative Analysis
- Index
Appendix 2: The Evolutionary Path of TTDR in BRICS Countries
from 15 - Tax Treaty Dispute Resolution: The Global Evolutionary Path
Published online by Cambridge University Press: 31 August 2017
- A Global Analysis of Tax Treaty DisputesOECD CountriesVolume 1 and Volume 2
- Cambridge Tax Law Series
- A Global Analysis of Tax Treaty Disputes
- Copyright page
- Dedication
- Contents
- Acknowledgements
- Contributors
- List of Tables
- List of Figures
- List of Abbreviations
- Book part
- Table of Cases
- ‘The Golden Bridge’: Analytical Table of Cases by Pattern of Dispute
- Part I The Context of Tax Treaty Disputes
- Part II OECD Countries
- 1 Introduction
- Part III BRICS Countries
- Part IV Countries Beyond the OECD and BRICS
- Part V Conclusion
- 14 Patterns of Tax Treaty Disputes: A Global Taxonomy
- 15 Tax Treaty Dispute Resolution: The Global Evolutionary Path
- 1 Introduction
- 2 Tax Treaty Dispute Resolution: A Cross-Country Comparison
- 3 Tax Treaty Dispute Resolution: A Global Comparison
- 4 Conclusion: Towards a Global Convergence on Tax Treaty Dispute Resolution
- Appendix 1: The Evolutionary Path of Tax Treaty Dispute Resolution (TTDR) in OECD Countries
- Appendix 2: The Evolutionary Path of TTDR in BRICS Countries
- Appendix 3: The Evolutionary Path of TTDR in Countries beyond OECD and BRICS
- Appendix 4: The Global Tax Treaty Dispute Resolution Evolutionary Path
- 16 Triple Non-Taxation and BEPS: Implications
- 17 Tax Treaty Disputes: A Global Quantitative Analysis
- Index
Summary
- Type
- Chapter
- Information
- A Global Analysis of Tax Treaty Disputes , pp. 1487 - 1489Publisher: Cambridge University PressPrint publication year: 2017