The Resource Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?
Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?
Resource Information
The item Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen? 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 Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen? 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 considers conflicts between secondary EU law and double tax treaties. The authors illustrate possible conflicts using five examples. They also summarise the dilemma that member states face when trying to resolve such a conflict, and then go into more detail on how a conflict can be resolved based on the rules of EU law. The principles of enforcement of EU law are then recalled and a conclusion is drawn
- Language
- eng
- Label
- Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?
- Title
- Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?
- Language
- eng
- Summary
- This article considers conflicts between secondary EU law and double tax treaties. The authors illustrate possible conflicts using five examples. They also summarise the dilemma that member states face when trying to resolve such a conflict, and then go into more detail on how a conflict can be resolved based on the rules of EU law. The principles of enforcement of EU law are then recalled and a conclusion is drawn
- Citation source
- In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 73 (2022), no. 4 ; p. 7-18
- http://library.link/vocab/creatorName
-
- De Broe, L
- Vanderkerkhove, A.M
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- EU law
- secondary law (EU)
- tax treaty
- ATAD
- CFC
- GAAR
- CCTB
- significant digital presence
- third countries (EU)
- Label
- Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?
- Label
- Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?
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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/Hoe-conflicten-tussen-secundair-EU-recht-en/DTLQA4XDcjw/" 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/Hoe-conflicten-tussen-secundair-EU-recht-en/DTLQA4XDcjw/">Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?</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="https://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/Hoe-conflicten-tussen-secundair-EU-recht-en/DTLQA4XDcjw/" 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/Hoe-conflicten-tussen-secundair-EU-recht-en/DTLQA4XDcjw/">Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
