Tax Treaties And The Ec Law

Overview

The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. As a result, the EC Treaty may effectively alter the content of tax treaties. This is of crucial importance to international tax planning techniques.

Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly applicable to matters of international taxation. In this context, the decisions of the European Court...

See more details below
Other sellers (Hardcover)
  • All (1) from $328.03   
  • New (1) from $328.03   
Sending request ...

Overview

The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. As a result, the EC Treaty may effectively alter the content of tax treaties. This is of crucial importance to international tax planning techniques.

Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly applicable to matters of international taxation. In this context, the decisions of the European Court of Justice (ECJ) on the fundamental freedoms laid down in the EC Treaty are of primary importance. If a provision of a tax treaty conflicts with the EC Treaty, the Treaty supersedes it.

This collection of essays examines the far-reaching effects of primary EC law, in particular the fundamental freedom provisions in the EC Treaty, on tax treaties concluded by the member states. Using the method of examination employed by the ECJ, the contributors present a systematic analysis of the effects of the interaction of national tax law, tax treaty law, and the EC Treaty.

This work provides an essential source of reference for fiscal experts active in the field of international taxation. It helps practitioners avoid giving advice that ultimately proves flawed because of a conflicting ruling.

Read More Show Less

Product Details

  • ISBN-13: 9789041106803
  • Publisher: Kluwer Law International, BV
  • Publication date: 10/15/1997
  • Series: Series on International Taxation
  • Pages: 290
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.69 (d)

Table of Contents

List of contributors
Preface
List of abbreviations
Ch. 1 EC Law and the Competence to Abolish Double Taxation 1
Ch. 2 The Binding Effect of the EC Fundamental Freedoms on Tax Treaties 15
Ch. 3 How Does EC Law Affect Benefits Available to Non-Resident Taxpayers under Tax Treaties? 33
Ch. 4 Implications of EC Law on the 'Exemption' of Losses under Tax Treaties 73
Ch. 5 Will EC Law Transform Tax Treaties into Most-Favoured-Nation Clauses? 87
Ch. 6 EC Fundamental Freedoms and Non-Discrimination Provisions in Tax Treaties 125
Ch. 7 Residence under Treaty Law - Significance for Parent-Subsidiary Directive and Merger Directive 167
Ch. 8 Transfer Pricing, Mutual Agreement Procedure and EU Arbitration Procedure 185
Ch. 9 Exchange of Information According to the EC Mutual Assistance Directive and Tax Treaties in Austria 211
Ch. 10 Tax Credit According to s 10(3) Austrian Corporation Tax Act and Treaty Law 243
Index 267
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)