Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treat

The essays analyse the interactions between tax law and tax policy. The analyses evaluate changes which presuppose the foreign tax credit mechanism, the separat

This Festschrift comprises 20 essays on a wide range of issues of International and European tax law, written by friends and colleagues of Maarten J. Ellis in h

This book is to serve as a textbook for students of Tax Law and/or of European Law, & as a reference book for tax or Community Law practitioners. In about 450 p