Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice op

The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the

"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regard

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an