This book offers an in-depth global analysis of tax treaty disputes within the first century of international tax law.

Volume 1. OECD Countries: Acknowledgements; List of contributors; List of tables and charts; List of cases; The golden bridge - analytical table of cases by pattern of dispute; Part I. The Context of Tax Treaty Disputes: 1. Introduction Eduardo Baistrocchi; Part II. OECD Countries: 2. Tax treaty disputes in the United States Yariv Brauner; 3. Tax treaty disputes in Australia Micah Burch; 4. Tax treaty disputes in Canada Arthur J. Cockfield; 5. Tax treaty disputes in Chile Ricardo Escobar and Mirenchu Muñoz; 6. Tax disputes and the European Union Arbitration Convention Georg Kofler; 7. Tax treaty disputes in France Jérôme Monsenego; 8. Tax treaty disputes in Germany Werner Haslehner; 9. Tax treaty disputes in Ireland Emer Hunt; 10. Tax treaty disputes in Italy Carlo Garbarino; 11. Tax treaty disputes in Japan Toshio Miyatake; 12. Tax treaty disputes in Mexico Oscar Echenique Quintana and Jorge E. Correa Cervera; 13. Tax treaty disputes in The Netherlands Kees van Raad, Hans Muste and Frank Pötgens; 14. Tax treaty disputes in South Korea Chang Hee Lee and Sunyoung Kim; 15. Tax treaty disputes in Switzerland Robert J. Danon; 16. Tax treaty disputes in Turkey Billur Yalti; 17. Tax treaty disputes in the United Kingdom Timothy Lyons and Jason Whiston. Volume 2. BRICS Countries and Beyond: 1. Introduction Eduardo Baistrocchi; Part III. BRICS Countries: 2. Tax treaty disputes in China Yongjun Peter Ni; 3. Tax treaty disputes in Hong Kong Michael Littlewood; 4. Tax treaty disputes in Brazil Isabel Calich and Joao Dacio Rolim; 5. Tax treaty disputes in Russia Irina Dmitrieva; 6. Tax treaty disputes in India Aseem Chawla; 7. Tax treaty disputes in South Africa Ernie Lai King; Part IV. Countries beyond the OECD and BRICS: 8. Tax treaty disputes in Argentina Manuel M. Benites; 9. Tax treaty disputes in Cyprus Christiana HJI Panayi and Margarita Liasi; 10. Tax treaty disputes in Uganda Annet Wanyana Oguttu; 11. Tax treaty disputes in Indonesia Freddy Karyadi and Darussalam; 12. Tax treaty disputes in Saudi Arabia Ehtisham Ahmad and Fahad Al-Kharashi; 13. Tax treaty disputes in Singapore Stephen Phua and Chai Sui Fun; Part V. Conclusion: 14. Patterns of tax treaty disputes: a global taxonomy Eduardo Baistrocchi; 15. Resolving tax treaty disputes: the global evolutionary path Eduardo Baistrocchi; 16. Triple non-taxation and BEPS: global implications Jinyan Li; 17. Tax treaty disputes: a global quantitative analysis Eduardo Baistrocchi and Martin Hearson.