Tax Treaties and EC Law: 16 (Series on International Taxation) - Image 1

£295.00

Springer Tax Treaties and EC Law: 16 (Series on International Taxation)

Name: Tax Treaties and EC Law: 16 (Series on International Taxation)
Brand: Springer
Price: 295.0 GBP
Availability: InStock

Economics

Price History & Forecast

Last 6 days • 6 data points (No recent data available)

Historical

Generating forecast...

Price Distribution

Price distribution over 6 days • 1 price levels

Days at Price

Price Analysis

Most common price: £295 (6 days, 100.0%)

Price range: £295 - £295

Price levels: 1 different prices over 6 days

Description

The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. As a result, the EC Treaty may effectively alter the content of tax treaties. This is of crucial importance to international tax planning techniques. Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly applicable to matters of international taxation. In this context, the decisions of the European Court of Justice (ECJ) on the fundamental freedoms laid down in the EC Treaty are of primary importance. If a provision of a tax treaty conflicts with the EC Treaty, the Treaty supersedes it. This collection of essays examines the far-reaching effects of primary EC law, in particular the fundamental freedom provisions in the EC Treaty, on tax treaties concluded by the member states. Using the method of examination employed by the ECJ, the contributors present a systematic analysis of the effects of the interaction of national tax law, tax treaty law, and the EC Treaty. This work provides an essential source of reference for fiscal experts active in the field of international taxation. It helps practitioners avoid giving advice that ultimately proves flawed because of a conflicting ruling.

Product Specifications

Brand: Springer
Format: hardcover
ASIN: 9041106804
Category: Books > Subjects > Business, Finance & Law > Economics
Domain: Amazon UK
Release Date: 01 November 1990
Listed Since: 05 February 2007

Barcode

No barcode data available

Springer Tax Treaties and EC Law: 16 (Series on International Taxation)

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

Kluwer Law Influence of European Law on Direct Taxation

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

Tax Avoidance and the EC Treaty Freedoms: A Study of the Limitations under European Law to the Prevention of Tax Aviodance: 11 (EUCOTAX Series on European Taxation Series Set)

Settlement of Disputes in Tax Treaty Law (EUCOTAX Series on European Taxation Series Set)

Tax Treaty Interpretation (EUCOTAX Series on European Taxation Series Set)

The Impact of Community Law on Tax Treaties: Issues and Solutions (EUCOTAX Series on European Taxation Series Set)

Double Taxation, Tax Treaties, Treaty Shopping and Community Law (Eucotax Series on European Taxation): 15 (Eucotax on European Taxation)

The EU and Third Countries: Direct Taxation (Eucotax Series on European Taxation): 17

International Company Taxation and Tax Planning

Multilateral Tax Treaties: New Developments in International Tax Law: 18 (Series on International Taxation)

Direct Taxation: Recent ECJ Developments: Recent ECJ Developments

Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Practice series)

Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation (EUCOTAX Series on European Taxation)

EU Freedoms, Non-EU Countries and Company Taxation (EUCOTAS Series 36) (Eucotax Series on European Taxation, 36)

The Public International Law of Taxation: Text, Cases and Materials

Withholding Taxes and Fthe undamental Freedoms ( Eucotax series 38) (Eucotax Series on European Taxation, 38)

Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties (Eucotax Series on European Taxation)

EU Tax Law: A Handbook

Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital: 9 (EUCOTAX Series on European Taxation Series Set)

Customs and Trade Laws of the European Community: Customs and Trade Laws of the European Community (European Forum)

Research Handbook on European Union Taxation Law (Research Handbooks in European Law series)

The Entrepreneurship Concept in a European Comparative Law Perspective (EUCOTAX Series on European Taxation Series Set)

The Principle of Equality in European Taxation: The Principle of Equality in European Taxation (EUCOTAX Series on European Taxation Series Set)

Procedural Rules in Tax Law in the Context of European Union and Domestic Law (EUCOTAX Series on European Taxation, 27)