TOTAL: 3
  1. Taxation of Bilateral Investments

    Taxation of Bilateral Investments

    Carlo Garbarino
    The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures, allowing readers to gain a practical understanding of how the measures can impact the taxation of foreign investments. Learn More
    March 2019   Hardback Price: $ 150.00   Web: $ 135.00
    Availability: Not yet published
  2. A Guide to State Succession in International Investment Law

    A Guide to State Succession in International Investment Law

    Patrick Dumberry
    A Guide to State Succession in International Investment Law provides a comprehensive analysis of State succession issues arising in the context of international investment law. The author examines whether a successor State is bound by the investment treaties and State contracts which the predecessor State had signed with other States and foreign investors before the date of succession. Actors who are called upon to apply rules of State succession in investment arbitration cases will find this book a valuable source of practical guidance with strong theoretical foundations. Learn More
    2018   Hardback Price: $ 195.00   Web: $ 175.50
    Availability: In Stock
  3. Judicial Interpretation of Tax Treaties

    Judicial Interpretation of Tax Treaties

    Carlo Garbarino
    Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation. Learn More
    2016   Hardback Price: $ 310.00   Web: $ 279.00
    Availability: In Stock