The ec and international tax law series these volumes include monographs focusing on issues of interpretation of ec tax and treaty laws with particular attention to the interaction between tax law and other branches of law primarily comparative law and public international law. Tax treaty law and ec law edited by michael lang josef schuch claus staringer there is an immense tax treaty network between european union member states and third countries these tax treaties are bilateral conventions governed by international law at the same time these agreements are part of the internal law of the various member states. Tax treaty law ie the set of rules derived from tax treaties and transposed in domestic law is currently the main source of international taxation law community law takes precedence over these national provisions but explicitly acknowledges their role and importance1 however so far these two branches of the law have had. The ec treaty may therefore have the effect of changing the content of tax treaties a matter of crucial importance to international tax planning techniques this collection of essays examines the effects of primary european community law in particular the fundamental freedom provisions in the ec treaty on tax treaties concluded by the member . European commission directorate general taxation and customs union analyses and tax policies analysis and coordination of tax policies brussels 9 june 2005 ref taxud e1 fr doc 05 2306 a orig fr ec law and tax treaties annex a the articles of the oecd model convention a community perspective workshop of experts tuesday july 5 2005
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