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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Tax Treaties and EC Law

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ISBN13: 9789041106803
ISBN: 9041106804
Published: December 0002
Publisher: Kluwer Law International
Format: Hardback
Price: £192.00

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The laws of the Member States of the European Union and the tax treaties concluded by them - being part of their national laws - must be consistent with European Community law. 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 on the fundamental freedoms laid down in the EC treaty are of primary importance. If a provision of a tax treaty is in conflict with the EC Treaty, it is superseded by the Treaty provisions. The EC Treaty may therefore have the effect of changing the content of tax treaties, a matter of crucial importance to international tax planning techniques.;This collection of essays examines the effects of primary European Community 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 European Court of Justice, the contributors to this volume present a systematic analysis of the effects of the interaction of national tax law, tax treaty law and the EC Treaty.

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EC law and the competence to abolish double taxation, M. Lehner; the binding effect of the EC fundamental freedoms on tax treaties, M. Lang; how does community law affect benefits available to non-resident taxpayers under tax treaties?, M. Jann; implications of EC law on the ""exemption"" of losses under tax treaties, E. Lechner; will EC law transform tax treaties into most-favoured-nation clauses?, J. Schuch; EC fundamental freedom provisions and non-discrimination provisions in tax treaties, G. Toifl; residence under treaty law - significance for parent-subsiduary directive and merger directive, M. Tumpnel; transfer pricing, mutual agreement procedure and EC arbitration procedure, A. Lahodney-Karner; exchange of information according to the EC mutual assistance directive and the tax treaties in Austria, C. Urtz; tax credit according to section 10(3) Austrian income tax act and treaty law, C. Staringer.