{"title":"Elgar Tax Law And Practice Series","description":"\u003cp\u003eNavigate the complexities of tax law with the Elgar Tax Law and Practice Series. Essential reading for professionals and students, offering expert analysis and practical guidance in a constantly evolving field.\u003c\/p\u003e","products":[{"product_id":"international-exchange-of-information-in-tax-matters-book-xavier-oberson-9781800884908","title":"International Exchange of Information in Tax Matters","description":"In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.  Key Features:         Analysis of the OECD Common Reporting Standard of automatic exchange of information    Discussion on a range of international instruments and models including: double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model    Examination of the new rules for information reporting to digital platforms and new reporting obligations for crypto-assets and e-money of the OECD Base Erosion and Profit Shifting (BEPS) Programme    Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into new developments in digital platforms and crypto currencies will find this book to be an invaluable reference. Students and academics in law, tax and economics will appreciate the clear overview and find this an essential resource.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ GARDNERS","offer_id":49746303844625,"sku":"NGR9781800884908","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1800884907.jpg?v=1751345228"},{"product_id":"judicial-interpretation-of-tax-treaties-book-carlo-garbarino-9781785365874","title":"Judicial Interpretation of Tax Treaties","description":"Judicial Interpretation of Tax Treaties is a detailed, comprehensive 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 the 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.   Key features:  - A detailed and structured introduction to the main issues of tax treaties - Ideal for practitioners requiring a grounding in the functioning of tax treaty law - Concise summaries of the relevant issues, cases, and problems for each discrete chapter - Offers a basic 'globalized' handbook that is missing in the current literature about judicial application of tax treaties.  This comprehensive treatment of tax treaty law is a ready reference for tax practitioners, and an essential introduction for non-specialists. The book can also be used as a companion to courses in international taxation.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":53107137446161,"sku":"GOR014744453","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9781785365874.jpg?v=1770460551"}],"url":"https:\/\/www.worldofbooks.com\/collections\/elgar-tax-law-and-practice-series-book-series.oembed","provider":"World of Books ","version":"1.0","type":"link"}