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National Union Catalog
Includes entries for maps and atlases.
Judicial Interpretation of Tax Treaties
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 Cultural Rights
This work addresses the question: how has the evolution of a legal regime within the United Nations and regional organisations influenced state behaviour regarding recognition of minority groups? The author assesses the implications of this regime for political theoristsa (TM) account of multiculturalism. This research bridges a gap between normative questions in political theory on multiculturalism and the international law on minorities. It does so by means of case studies of legal challenges involving two groups, namely, the Aboriginal peoples of Canada, and the Roma peoples in Europe. The author concludes by discussing the normative implications of the minority regime for helping to resolve conflicts that arise out of state treatment of minority groups.
Preliminary References to the European Court of Justice
This book provides a detailed examination of the law and practice of the preliminary reference procedure in EU law. It is designed to be of practical use in litigation and case preparation.
Nordic Health Care Systems: Recent Reforms And Current Policy Challenges
Examines patterns of health reform in Nordic health care systems, and the balance between stability and change in how these systems have developed. This book investigates the health systems in Norway, Denmark, Sweden and Finland through comparisons along a variety of policy-driven parameters.
