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Vol 21 No 10 Oct/Nov 2016

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The Impact of Community Law on Tax Treaties: Issues and Solutions

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ISBN13: 9789041198600
ISBN: 9041198601
Published: February 2002
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £175.00



This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

The author provides a commentary on 27 leading tax cases from the European Court of Justice, from Avoir fiscal (1986) to Hoechst and Metallgesellschaft (2001). He delineates the legal framework built by these cases, and the repercussions on national, community, and international tax law and practice. However is the author's proposed EC Model Tax Convention. This Model combines existing provisions of international tax law, as embodied in the OECD Model, with the principles of community tax law as enunciated by the European Court of Justice, and at the same time converts the body of recent scholarship into viable action programmes. The EU Commission supports this solution to the conflict between tax treaties and EC law. This volume includes such a model.

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Subjects:
Taxation
Contents:
Preface. List of Abbreviations. Introduction. I. Primary Community Law and Tax Treaties. II. Case-Law by the European Court of Justice. III. Residence- vs. Source-based Taxation in the EU. IV. The Proposed Solutions to the Conflict between Tax Treaties and Community Law. V. An EC Model Convention on Direct Taxes. VI. Future Perspectives. Annex: Synoptic Charts with Articles of the OECD Model Convention, the Draft for an EC Model Convention and the Draft for a Multilateral Tax Treaty (prepared by the Viennese School). Bibliography. Table of Cases.