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The impact of community law on tax treaties : Issues and solutions
Pistone Pasquale
The impact of community law on tax treaties : Issues and solutions - London Kluwer Law International 2002 - 404p xv
Contents;
1. Primary Community Law and Tax Treaties;
2. Case-Law by the European Court of Justice;
3. Residence- vs. Source-based Taxation in the EU;
4. The Proposed Solutions to the Conflict between Tax Treaties and Community Law;
5. An EC Model Convention on Direct Taxes;
6. Future Perspectives;
9789041198600
1.Tax Laws - Avoidance Agreements - Tax Treaties
343.04 / PIS
The impact of community law on tax treaties : Issues and solutions - London Kluwer Law International 2002 - 404p xv
Contents;
1. Primary Community Law and Tax Treaties;
2. Case-Law by the European Court of Justice;
3. Residence- vs. Source-based Taxation in the EU;
4. The Proposed Solutions to the Conflict between Tax Treaties and Community Law;
5. An EC Model Convention on Direct Taxes;
6. Future Perspectives;
9789041198600
1.Tax Laws - Avoidance Agreements - Tax Treaties
343.04 / PIS
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