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Vol 21 No 8 Aug/Sept 2016

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

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ISBN13: 9789041196781
ISBN: 9041196781
Published: January 1999
Publisher: Kluwer Law International
Format: Hardback
Price: £171.00



The impact of the European Community and European Community 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 may be in conflict with EC law, especially the fundamental freedoms contained in the EC Treaty. This issue is dealt with from the perspective 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.;EUCOTAX (European Universities Cooperating on Taxes) is a network of fiscal institutes of European universities - nine in 1998. This network aims at initiating and co-ordinating both comparative education and comparative research on taxation. The comparative education is structured by various means, e.g. organizing winter courses and guest lectures. Comparative research is realised by means of joint research projects, international conferences and exchange of researchers from various countries.

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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.