Fr. 405.70

The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law: The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law

English · Hardback

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Description

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The impact of the European Community and European Community law on taxation has become increasingly important. This text focuses on the question of whether anti-abuse provisions in tax treaties may be in conflict with EC law, especially the fundamental freedoms contained in the EC Treaty.

List of contents

Anti-treaty shopping clauses and EC law - the framework, S. Prechal; anti-abuse clauses in tax treaties and EC law - specific observations, E. Kemmeren; Austria, G. Toifl; France, P. Dibout, R. Offermanns; Germany, J.M. Mossner; Italy, F. Gallo, G. Casertano; the Netherlands, E. Kemmeren; Spain, S. Raventos; United Kingdom, P. Baker; how to read the flow charts of Article 26 - Dutch-US tax treaty (limitation on benefits), E. Kemmeren; epilogue; survey of relevant and quoted tax treaty provisions.

Product details

Authors Bont, Guido Jme De Bont, Essers, Peter Hj Essers, Kemmeren, Eric CCM Kemmeren
Assisted by P. H. J. Essers (Editor), Eric C. C. M. Kemmeren (Editor)
Publisher Wolters Kluwer Law & Business
 
Languages English
Product format Hardback
Released 01.01.1998
 
EAN 9789041196781
ISBN 978-90-411-9678-1
No. of pages 312
Dimensions 156 mm x 234 mm x 19 mm
Weight 608 g
Series Eucotax Series on European Tax
Eucotax Series on European Tax
Eucotax European Taxation Seri
Subject Social sciences, law, business > Business > Economics

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