Eucotax Series On European Taxation

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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 conflict with EC law, especially with the fundamental freedoms contained in the EC Treaty.

This book deals with this issue from the perspectives of Austria, France, Germany, Italy, the Netherlands, Spain, and the United Kingdom. Though most problems arise with regard to the limitation on benefits clauses contained in the tax treaties concluded between EC member states and the United States, the book also addresses the compatibility with EC law of other anti-abuse clauses and assesses the consequences of a possible conflict.

This title is published in association with EUCOTAX (European Universities Cooperating on Taxes), a network of fiscal institutes of several European universities which initiates and coordinates both comparative education and comparative research on taxation. Its projects and programs include winter courses, guest lectures, joint research projects, international conferences, and the exchange of researchers from various countries.

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Product Details

Table of Contents

Preface
About the Authors and Editors
List of Abbreviations
1 EC Law: The Framework 1
2 EC Law: Specific Observations 17
3 Austria 41
4 France 85
5 Germany 97
6 Italy 111
7 The Netherlands 125
8 Flow Charts of Article 26 of the Dutch-US Tax Treaty (Limitation on Benefits) 153
9 Spain 173
10 United Kingdom 189
Epilogue 209
App Survey of the Quoted Treaty Provisions 215
Index 285
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