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Vol 22 No 8 August/Sept 2017

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Cover of STEP: A Practical Guide to the Transfer of Trusteeships

STEP: A Practical Guide to the Transfer of Trusteeships

Edited by: Richard Williams, Arabella Murphy, Toby Graham
Price: £110.00

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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



Despatched in 11 to 13 days.

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 If a provision of a tax treaty is in conflict with the EC Treaty, it is superseded by the Treaty provisions.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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Contents:
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.

Series: Series on International Taxation

Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
To be published October 2017
Kluwer Law International
£123.00
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
£96.00
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
£104.00
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
£120.00
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
£81.00
Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective ISBN 9789041128225
Published February 2009
Kluwer Law International
£110.00
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
£138.00
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
£120.00
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
£116.00
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
£144.00
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
£165.00
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
£181.00
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
£195.00
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
£151.00
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
£284.00
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
£183.00
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
£177.00
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
£251.00
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 0002
Kluwer Law International
£193.00
International Studies in Taxation
ISBN 9789041196927
Published December 0002
Kluwer Law International
£165.00