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No. 14668. Multilateral

BOOK CHAPTER published 29 February 2024 in United Nations Treaty Series

10 Conversations Deepen

BOOK CHAPTER published 31 December 2023 in Meeting My Treaty Kin

Chapter 10: United States: Adams Challenge (UK) Limited v. Commissioner of Internal Revenue

BOOK CHAPTER published 24 October 2023 in Tax Treaty Case Law around the Globe 2022

Authors: Y. Brauner

Chapter 26: Austria: Employment Income vs. Directors’ Fees and the Role of Authentic Languages in Treaty Interpretation: Austrian Supreme Administrative Court, 10 May 2021, Ra 2019/15/0095

BOOK CHAPTER published 24 October 2023 in Tax Treaty Case Law around the Globe 2022

Authors: D.W. Blum

No. 4789. Multilateral

BOOK CHAPTER published 30 August 2023 in United Nations Treaty Series

United States: United States Tax Court, The Coca-Cola Company & Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent 155 T.C. No. 10 US: 155 T.C. No. 10, US Tax Court, Nov. 18 2020, Coca-Cola v. Commissioner.

BOOK CHAPTER published 9 September 2022 in TTCL Series

Authors: Y. Brauner

Russia: Beneficial Owner/”Actual Owner” and Thin Capitalization RU: Commercial Court of the Far Eastern District, 30 June 2020, KCA Deutag Drilling (Yuzhno-Sakhalinsk, Russia) vs. Tax Authorities, No F03-1016/20201; Commercial Court of the Moscow District, 17 November 2020, Chukotskaya gorno-geologicheskaya companiya” (Moscow, Russia) vs. Tax Authorities, No. A40-282232/20192; RF Supreme Court (Ruling), 10 June 2020, Logistic-Park “Yanino” (Leningrad region, Russia) vs. Tax Authorities, No. 307-ЭС19-87193.

BOOK CHAPTER published 9 September 2022 in TTCL Series

Authors: D.V. Vinnitskiy

United States: United States Tax Court, Baturin v. US, 153 T.C. No. 10 US: 155 T. 153 T.C. No. 10, US Tax Court, Dec. 18 2019, Baturin v. US.

BOOK CHAPTER published 9 September 2022 in TTCL Series

Authors: Y. Brauner

No. 53088. International Atomic Energy Agency, Chile and United States of America

BOOK CHAPTER published 19 July 2022 in Treaty Series 3075

The legacy of the Versailles Treaty

BOOK CHAPTER published 30 May 2022 in From the Treaty of Versailles to the Treaty of Maastricht

Authors: Martin Holmes

No. 40214. Multilateral

BOOK CHAPTER published 20 October 2021 in Treaty Series 3003

Chapter 14: Italy: Applicability of Article 10 of the Italy-Japan Income Tax Treaty to Italian-Source Dividends Paid to a Japanese Pension Fund through Certain US Limited Partnerships

BOOK CHAPTER published 8 July 2021 in TTCL Series

Authors: G. Maisto | P. Arginelli

Chapter 10: South Africa: The Dangers of Most-Favoured-Nation Clauses

BOOK CHAPTER published 8 July 2021 in TTCL Series

Authors: C. West

No. 9068. Multilateral

BOOK CHAPTER published 8 June 2021 in United Nations Treaty Series

Changing the Status Quo in Nuclear Arms Control Law: The Treaty on the Prohibition of Nuclear Weapons 2017

BOOK CHAPTER published 20 May 2021 in The Treaty on the Prohibition of Nuclear Weapons

No. 9464. Multilateral

BOOK CHAPTER published 9 April 2021 in United Nations Treaty Series

No. 2838. Multilateral

BOOK CHAPTER published 21 January 2021 in United Nations Treaty Series

Article 10 [Non-Discrimination]

BOOK CHAPTER published 2021 in Treaty on the Functioning of the European Union – A Commentary

Authors: Tomas Davulis

No. 51125. United States of America and Republic of Korea

BOOK CHAPTER published 16 November 2020 in United Nations Treaty Series

No. 4789. Multilateral

BOOK CHAPTER published 28 August 2020 in Treaty Series 2966