The Resource Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty

Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty

Label
Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty
Title
Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty
Creator
Subject
Language
eng
Summary
This paper examines first the single market principles, dealing with market access, nationality non-discrimination, overt and covert breaches of the Treaty freedoms, definition of the market to which the Treaty freedoms apply, and justification of measures that would otherwise breach the Treaty freedoms. Then the application of the Treaty freedoms in the direct taxation field is considered, dealing with nationality non-discrimination in direct taxation, extra-territorial application of particular tax rules, market access in direct taxation, and justification of particular tax rules. Next double taxation and bilateral tax treaties are considered, dealing with the relevant market in the direct taxation field, the requirement to relieve double taxation, the dual regulation aspects of double taxation, and the impact of bilateral tax treaties
Citation source
Bound in: A tax globalist. - Amsterdam : IBFD Publications, 2005 ; p. 266-281
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • double taxation
  • tax treaty
  • fundamental freedoms
  • EU Treaty
Label
Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty
Instantiates
Publication
Label
Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty
Publication

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