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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law

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The Impact of Community Law on Tax Treaties - Issues and Solutions (Hardcover) Loot Price: R8,814

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The Impact of Community Law on Tax Treaties - Issues and Solutions (Hardcover): Pasquale Pistone

The Impact of Community Law on Tax Treaties - Issues and Solutions (Hardcover)

Pasquale Pistone

Series: EUCOTAX Series on European Taxation Series Set

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Loot Price R8,814 Discovery Miles 88 140 | Repayment Terms: R826 pm x 12*

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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.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Series:	EUCOTAX Series on European Taxation Series Set
Release date:	March 2002
First published:	March 2002
Authors:	Pasquale Pistone
Dimensions:	230 x 162 x 27mm (L x W x T)
Format:	Hardcover
Pages:	405
ISBN-13:	978-90-411-9860-0
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Promotions
LSN:	90-411-9860-1
Barcode:	9789041198600