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

Specificaties
Paperback, blz. |
Kluwer Law International | e druk, 1998
ISBN13: 9789041196781
Rubricering
Hoofdrubriek : Juridisch
Juridisch :
Kluwer Law International e druk, 1998 9789041196781
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Samenvatting

The impact of the European Community and EC law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax law but also tax treaties. This book focuses on the question of wheter anti-abuse provisions in tax treaties conflict with EC law, especcially with the fundamental freedoms contained in the EC Treaty. The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law deals with this issue from the perspectives of Australia, 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 members 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. This title is published in association with EUCOTAX (European Universities Cooperation on Taxes), a network of fiscal institutes of several European universities which initiates and coordinates both comparative education and comparative research on taxation. Its projects and programs include winter courses, guest lectures, joint research projects, international conferences, and the exchange of researchers from various countries.

Specificaties

ISBN13:9789041196781
Taal:
Bindwijze:paperback
Hoofdrubriek:Juridisch

Over Peter Essers

Prof.dr. P.H.J. Essers is hoogleraar belastingrecht aan de Universiteit Tilburg.

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