The Resource Double tax conventions on income and capital and the EU : past, present and future

Double tax conventions on income and capital and the EU : past, present and future

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Double tax conventions on income and capital and the EU : past, present and future
Title
Double tax conventions on income and capital and the EU : past, present and future
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Subject
Language
eng
Summary
The paper discusses the role of double tax conventions (DTCs) in the EU and the effects of the EU on DTCs. The discussion starts with Art. 220 of the EEC Treaty (repealed in 2009), the Neumark Report (1962) and the European Commision's initiative on EC law and tax treaties (2005). Furthermore, the author discusses the current issues addressed by the European Court of Justice: competence to conclude DTC's, avoidance of double taxation, influence of the OECD Model and its Commentary, acceptance of the distinction between residents and nonresidents, limitation on benefits provisions, availability of DTC benefits for nonresidents, treaty override, most favoured nation treatment doctrine, and personal and family circumstances. This section also discusses whether third countries with a DTC with Member State are different from third countries without a DTC in the context of the rule of reason case law. Finally the article discusses whether the ECJ puts the DTC system in danger. The discussion about the future developments is based on the recent Commission's communication on double taxation and the internal market and the instrument of a redeveloped EU Model Tax Convention
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 21 (2012),
Geographic coverage
Europe
Language note
English
Label
Double tax conventions on income and capital and the EU : past, present and future
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Publication
Label
Double tax conventions on income and capital and the EU : past, present and future
Publication

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