USA : Savary v. Commissioner of Internal Revenue: the Source of Double Taxation
Tax Treaty Case Law Around the Globe
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.
Patricia A. Brown and Jason T. Young, USA : Savary v. Commissioner of Internal Revenue: the Source of Double Taxation Tax Treaty Case Law Around the Globe (2012).