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This book illustrates the influence of early human rights and mass industrialisation on the right to (physically) enforce performance of obligations in France, the German territories and the Netherlands during the nineteenth century. It provides background information to the harmonisation of a controversial concept in European Private Law.
This electronic version has been made available under a Creative Commons (BY-NC-ND) open access license. Adopting a distinctive legal and political analysis, this book argues that the EU is receptive to the sports sectors claims for special treatment before the law. The book investigates the birth of EU sports law and policy by examining significant court decisions, the possibility of exempting sport from EU law, sport and the EU treaty, and more.
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.
On all relevant cases, including crucially the post-ruling.