1. Elgar Tax Law and Practice series

    Series editor: Werner Haslehner, holds the ATOZ Chair for European and International Taxation, Faculty of Law, Economics and Finance, University of Luxembourg, Luxembourg and Xavier Oberson, Partner, Oberson Abels and Professor of Law, University of Geneva, Switzerland

    The Elgar Tax Law and Practice series is a library of works by leading practitioners and scholars covering discrete areas of law in the field of Taxation. The titles in the series are analytical in approach, highlighting and unpicking the legal issues that are most critical and relevant to practice. Designed to be detailed, focused reference works, the books in this series aim to offer an authoritative statement on the law and practice in key topics within the field, such as Value Added Tax, Exchange of Information, and International Tax Treaties.

Books in this series

TOTAL: 4
  1. EU Value Added Tax Law

    EU Value Added Tax Law

    Edited by K. P.E. Lasok
    This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by K.P.E. Lasok, an authority on European law with extensive practical experience of cases in VAT and Customs Duties, this book is destined to become the reference work of choice on VAT for both practitioners and scholars. Learn More
    August 2020   Hardback Price: $ 360.00   Web: $ 324.00
    Availability: Not yet published
  2. A Guide to the Anti-Tax Avoidance Directive

    A Guide to the Anti-Tax Avoidance Directive

    Edited by Werner Haslehner, Katerina Pantazatou, Georg Kofler, Alexander Rust
    This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law. Learn More
    June 2020   Hardback Price: $ 235.00   Web: $ 211.50
    Availability: Not yet published
  3. International Exchange of Information in Tax Matters

    International Exchange of Information in Tax Matters

    Xavier Oberson
    The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments. Learn More
    2018   Hardback Price: $ 230.00   Web: $ 207.00
    Availability: In Stock
  4. 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