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EUCOTAX Series on European Taxation:  The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law

EUCOTAX Series on European Taxation: The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law

SKU:10059074-0001
Peter HJ Essers, Guido JME De Bont, Eric CCM Kemmeren
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Price:
$291.00
Product Line
Kluwer Law International
Product SKU
10059074-0001
ISBN-13
9789041196781
Availability
Ships in 3-5 Business Days
Last Updated
1998-10-01

Overview

The impact of the European Community (EC) and EC 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 conflict with EC law, especially with the fundamental freedoms contained in the EC Treaty.

This book deals with this issue from the perspectives 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.

This title is published in association with EUCOTAX (European Universities Cooperating on Taxes), a network of fiscal institutes of several European universities which initiates and coordinates both comparative education and comparative research on taxation. Its projects and programs include winter courses, guest lectures, joint research projects, international conferences, and the exchange of researchers from various countries.

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EUCOTAX Series on European Taxation: The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law | Wolters Kluwer Legal & Regulatory