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The impact of community law on tax treaties : Issues and solutions
Publication details: London Kluwer Law International 2002Description: 404p xvISBN:- 9789041198600
- 343.04Â PIS
Contents:
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;
| Item type | Current library | Call number | Status | Barcode | |
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National Law School | 343.04 PIS (Browse shelf(Opens below)) | Not For Loan | 26700 |
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| 343.04 BAK Double taxation conventions | 343.04 CHO Transfer of pricing and tax avoidance : Jurisdicational comparisons | 343.04 MUR Tax avoidance / | 343.04 PIS The impact of community law on tax treaties : Issues and solutions | 343.04 SCH Schwarz on tax treaties / | 343.04 SCH-2 Tax treaties | 343.04 SKA Permanent establishment : Erosion of a tax treaty principle |
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;
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