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The Resource The compatibility of anti-abuse provisions in tax treaties with EC law

The compatibility of anti-abuse provisions in tax treaties with EC law

Label
The compatibility of anti-abuse provisions in tax treaties with EC law
Title
The compatibility of anti-abuse provisions in tax treaties with EC law
Contributor
Subject
Summary
This book focuses on the question of whether anti-abuse provisions in tax treaties may be in conflict with EC law, especially the fundamental freedoms contained in the EC Treaty. This issue is dealt with from the perspective of Austria, France, Germany, Italy, the Netherlands, Spain and the United Kingdom
Geographic coverage
European Union
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
  • Essers, P.H.J
  • Bont, G.J.M.E. de
  • Kemmeren, E.C.C.M
Series statement
EUCOTAX series on European taxation
Series volume
vol. 1
http://library.link/vocab/subjectName
  • anti-avoidance
  • non-discrimination
  • EU tax law
  • treaty shopping
  • LoB
Label
The compatibility of anti-abuse provisions in tax treaties with EC law
Instantiates
Publication
Contents
  • Chapter 1. EC Law: The framework
  • Prechal, S.
  • ; p. 1-16
  • Chapter 2. EC Law: Specific observations
  • Kemmeren, E.
  • ; p. 17-39
  • Chapter 3. Austria
  • Toifl, G.
  • ; p. 41-84
  • Chapter 4. France
  • Dibout, P.
  • Offermanns, R.
  • ; p. 85-96
  • Chapter 5. Germany
  • Mössner, J.M.
  • ; p. 97-109
  • Chapter 6. Italy
  • Gallo, F.
  • Casertano, G.
  • ; p. 111-124
  • Chapter 7. The Netherlands
  • Kemmeren, E.
  • ; p. 125-152
  • Chapter 8. Flow Charts of Article 26 of the Dutch-US tax treaty (limitation on benefits)
  • Kemmeren, E.
  • ; p. 153-171
  • Chapter 9. Spain
  • Raventos, S.
  • ; p. 173-188
  • Chapter 10. United Kingdom
  • Baker, P.
  • ; p. 189-207
  • Appendix: Survey of the quoted treaty provisions
  • ; p. 215-284
Extent
xii, 293 p.
Isbn
9789041196781
Label
The compatibility of anti-abuse provisions in tax treaties with EC law
Publication
Contents
  • Chapter 1. EC Law: The framework
  • Prechal, S.
  • ; p. 1-16
  • Chapter 2. EC Law: Specific observations
  • Kemmeren, E.
  • ; p. 17-39
  • Chapter 3. Austria
  • Toifl, G.
  • ; p. 41-84
  • Chapter 4. France
  • Dibout, P.
  • Offermanns, R.
  • ; p. 85-96
  • Chapter 5. Germany
  • Mössner, J.M.
  • ; p. 97-109
  • Chapter 6. Italy
  • Gallo, F.
  • Casertano, G.
  • ; p. 111-124
  • Chapter 7. The Netherlands
  • Kemmeren, E.
  • ; p. 125-152
  • Chapter 8. Flow Charts of Article 26 of the Dutch-US tax treaty (limitation on benefits)
  • Kemmeren, E.
  • ; p. 153-171
  • Chapter 9. Spain
  • Raventos, S.
  • ; p. 173-188
  • Chapter 10. United Kingdom
  • Baker, P.
  • ; p. 189-207
  • Appendix: Survey of the quoted treaty provisions
  • ; p. 215-284
Extent
xii, 293 p.
Isbn
9789041196781

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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