Eucotax Series On European Taxation

Eucotax Series On European Taxation

by Peter Hj Essers, Guido De Bont, Eric Kemmeren
     
 

The impact of the European Community (EC) and EC law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. This book focuses on the question of whether anti-abuse provisions in tax treaties
See more details below

Overview

The impact of the European Community (EC) and EC law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. This book focuses on the question of whether anti-abuse provisions in tax treaties

Product Details

ISBN-13:
9789041196781
Publisher:
Kluwer Law International, BV
Publication date:
10/15/1998
Series:
EUCOTAX Series on European Taxation Series Set Series
Pages:
308
Product dimensions:
6.14(w) x 9.21(h) x 0.75(d)

Table of Contents

Preface
About the Authors and Editors
List of Abbreviations
1EC Law: The Framework1
2EC Law: Specific Observations17
3Austria41
4France85
5Germany97
6Italy111
7The Netherlands125
8Flow Charts of Article 26 of the Dutch-US Tax Treaty (Limitation on Benefits)153
9Spain173
10United Kingdom189
Epilogue209
AppSurvey of the Quoted Treaty Provisions215
Index285

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >