The Resource Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law
Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law
Resource Information
The item Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the subject of tax treaties between EU Member States and third states and their compatibility to EU law, including: a multilateral framework treaty between the EU and third states, non-discrimination of non-residents, rules on allocation of taxation powers and rules conferring tax advantages, the application of a most-favoured-nation clause where a third state is involved, the role of the most-favoured-nation clause in international trade versus the aim of tax treaties and intra-EU states neutral taxation, the compatibility with EU law of anti-abuse clauses in tax treaties between EU states and third states, and the compatibility with EU law of some limitation of benefits clauses and controlled foreign company clauses
- Language
- eng
- Label
- Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law
- Title
- Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law
- Language
- eng
- Summary
- This article discusses the subject of tax treaties between EU Member States and third states and their compatibility to EU law, including: a multilateral framework treaty between the EU and third states, non-discrimination of non-residents, rules on allocation of taxation powers and rules conferring tax advantages, the application of a most-favoured-nation clause where a third state is involved, the role of the most-favoured-nation clause in international trade versus the aim of tax treaties and intra-EU states neutral taxation, the compatibility with EU law of anti-abuse clauses in tax treaties between EU states and third states, and the compatibility with EU law of some limitation of benefits clauses and controlled foreign company clauses
- Citation source
- In: EC tax review. - London. - Vol. 15 (2006), no. 2 ; p. 83-94
- http://library.link/vocab/creatorName
-
- Vogel, K
- Gutmann, D
- Dourado, A.P
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- EU law
- ECJ case law
- tax treaty
- anti-avoidance
- non-discrimination
- fiscal neutrality
- MFN
- CFC
- LoB
- Label
- Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law
- Label
- Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treaties-between-Member-States-and-Third/LEpKMW5REIQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treaties-between-Member-States-and-Third/LEpKMW5REIQ/">Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treaties-between-Member-States-and-Third/LEpKMW5REIQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treaties-between-Member-States-and-Third/LEpKMW5REIQ/">Tax treaties between Member States and Third States : 'reciprocity' in bilateral tax treaties and non-discrimination in EC law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
