The Resource The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part 2

The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part 2

Label
The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part 2
Title
The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part 2
Creator
Subject
Language
eng
Summary
In Part 2 of this article, having considered the traditional role that the most-favoured-nation (MFN) concept used to play regarding trade relations under public international law, analysed the potential basis and relevance of MFN treatment in EC law and examined the effect of the MFN concept on direct taxation and tax treaties, the authors place the European Court of Justice's decision in the "D" case into a broader framework with regard to MFN treatment. They then attempt to develop an alternative approach to the MFN concept. Finally, the authors summarize their main conclusions regarding the MFN issue
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
  • Cordewener, A
  • Reimer, E
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • MFN
  • ECJ case law
  • tax treaty
Label
The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part 2
Instantiates
Publication
Label
The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part 2
Publication

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