The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part I
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The work The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part I represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part I
Resource Information
The work The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part I represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part I
- Language
- eng
- Summary
- In Part I of this article, the authors consider the traditional role that the most-favoured-nation (MFN) concept played in respect of trade relations under public international law, analyse the potential basis and relevance of MFN treatment in EC law in a more general perspective, and examine the effect of the MFN concept on direct taxation and, in particular, on tax treaties
- Citation source
- In: European taxation. - Amsterdam. - Vol. 46 (2006),
- Geographic coverage
- European Union
- Language note
- English
Context
Context of The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part IWork of
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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/resource/Q3Ukkx1RjFU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Q3Ukkx1RjFU/">The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part I</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>