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The term 'attribution' refers to the means by which it is ascertained whether the State is involved in a dispute governed by international law. The notion of attribution is …
Using case studies, this seminar attempts to clarify the concept of abusive application of tax treaties and whether the concept of abuse is a domestic one or one of treaty law.To …
This important book, the third in the Civil Procedure in Europe series, provides a comparative overview, for 18 European countries, of those areas of recognition and enforcement …
The OECD Model Tax Convention seminar is a regular feature of the annual IFA Congress. At the 1998 Congress, held in London, the seminar focused on the relationship between tax …
The Making of the Test Ban Treaty