Literature Review: 'luis Flavio Neto, 'direito Tributário Internacional - 'Contextos' Para Interpretação E Aplicação De De Acordos De Bi-Tributação' [International Tax Law - 'Contexts' of the Interpretation and Application of Double Tax Treaties], (IBDT& Quartier Latin, 2018)'

Abstract

This note is a literature review of the book published by Luis Flavio Neto, on the importance of the context for the interpretation and application of double tax agreements. In the reviewer's view, it is the most comprehensive doctrinal and jurisprudential revision of the topic. Furthermore, due to the author's desire for comprehensiveness, it becomes a must-read book on tax treaty hermeneutics and heuristics.

Keywords: Taxation, Tax law, European taxation

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24