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The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law - The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law (Hardcover)
Loot Price: R7,944
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The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law - The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law (Hardcover)
Series: EUCOTAX Series on European Taxation Series Set
Expected to ship within 10 - 15 working days
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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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