Elgar Commentaries in Tax Law series

Volumes in this series provide comprehensive commentary on and analysis of both regional and international instruments in tax law. The series addresses a wide range of issues and topics, from double taxation and tax avoidance through to VAT and customs law. With a clear and structured format to facilitate easy navigation and pin-point searches, each Commentary provides a thorough examination of the context, interpretation and implementation of the relevant instrument. Featuring the original text of the relevant instrument in situ alongside the analysis, and with detailed and extensive legal tables, the Commentaries form valuable reference works for both scholars who want a platform for their research, and practitioners who need clear guidance on interpreting the rules.