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The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law
The impact of the European Community and European Community law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. …
Establishments in European VAT
Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively …
The Impact of Community Law on Tax Treaties
The author provides a commentary on 27 leading tax cases from the European Court of Justice, from Avoir fiscal (1986) to Hoechst and Metallgesellschaft (2001). He delineates the …
CFC Legislation, Tax Treaties and EC Law
Tax Treaty Interpretation
International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied. Practitioners working with Western European taxation must …
Tax Competition and EU Law
Sovereign states commonly use tax incentives in order to attract investment and capital from abroad. Although it has been recognized for many years that the forms and features of …
Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital
This major new study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The …
The Principle of Equality in European Taxation
The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of …
ECJ - Recent Developments in Direct Taxation
A growing number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of …
Settlement of Disputes in Tax Treaty Law
In a world of tight legal and economic networks, tax disputes are on the increase. Mutual agreement procedures have virtually been the only means of settling such tax disputes …