The special tax rules for performing artistes lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income an

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 dome

The book is the result of a joint research project on the tax treaties concluded between the People’s Republic of China and European countries. Each chapter c

Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeh

Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has bee