Title

USA : Savary v. Commissioner of Internal Revenue: the Source of Double Taxation

Document Type

Chapter

Publication Date

2012

Publication Title

Tax Treaty Case Law Around the Globe

Abstract

Although tax treaties may look similar because they are usually based on model tax conventions, clear differences in interpretation and application become evident in the diversity of court decisions on tax treaty issues worldwide. In this book, outstanding experts from over thirty jurisdictions discuss the most relevant recent court decisions taken in their countries.

ISBN

9789041138767

Publisher Information

Kluwer Law International

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